The former Director of Nuttalls Coaches, David Bennett and his brother Darren Bennett, were given suspended prison sentences after admitting fraudulent payment of VAT of £133,327.
The brothers pleaded guilty at Liverpool Crown Court to charges of fraudulently evading VAT, fraud by false representation and money laundering.
They were sentenced to two years in jail, suspended for two years, and ordered to do 250 hours of community service.
For the prosecution, it was said that the brothers had sold Nuttalls Coaches in June 2015 but continued to use the company’s VAT registration number until April 2017 to make false claims.