A businesswoman who evaded almost £100,000 in VAT has been jailed for a year.

Elizabeth Murray, 64, kept the financial accounts for her Stranraer-based family haulage firm and charged VAT on the invoices she issued to customers, but kept the money instead of passing it to the authorities, HM Revenue and Customs (HMRC) said.

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Tax authorities launched an investigation after suspicions were raised during a routine inspection of company accounts which found the 64-year-old to be using a de-registered VAT number.

Murray was found guilty of tax evasion to the tune of £96,075.98 at Stranraer Sheriff Court on March 14.

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She was sentenced to 12 months' imprisonment at the same court on Wednesday.

An HMRC spokesman said: "Elizabeth Murray first aroused HMRC's suspicions after a routine inspection of her company's accounts found her to be using a de-registered VAT number.

"Murray, an experienced bookkeeper who kept the financial accounts for her family haulage firm, charged VAT on the invoices she issued to customers but kept the money rather than passing it on to HMRC.

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"After a detailed inspection of the firm's finances between January 2009 and March 2013, it emerged that Murray's dodgy accounting had dishonestly made her £96,075.98.

"Anyone with information about suspected tax fraud should contact the customs' hotline on 0800 59 5000."