A FATHER and son who were directors of two companies which operate a butchers' franchise have been jailed for 15 months and sentenced to 240 hours community service respectively.

Joseph Maxted Higgens senior, 59, of Ashton in Makerfield and 35-year-old Joseph Maxted Higgens junior of Durrell Way, Lowton were sentenced at Bolton Crown Court.

Both men had been arrested and had their properties searched in October 2001 in a joint operation between Greater Manchester Police and officers for the Inland Revenue Special Compliance Office Manchester. They were directors of the companies which operated franchises in several Kwiksave/Somerfield supermarkets, including Irlam, Ramsbottom and Bolton, and butchers shops in Northwich, Stafford and Congleton.

In June this year both men pleaded guilty of cheating the public revenue between July 1995 and October 2001 of Pay As You Earn Tax, NIC and interest of at least £250,000. They did this by paying employees 'cash top up' wages over and above the amounts shown on the payroll records, consequently the correct amount of tax and NIC was not paid to the Exchequer.

In passing sentence, His Honour Judge Knopf said that the money which should have gone to the Inland Revenue would have been used for the advantage and benefit of society as a whole. He warned that others contemplating similar offences should be aware that they would face a similar penalty if found guilty.