Mr Stone told the jury that traders operating MTIC scams preferred to deal in low volume, high value goods.

BBC: Details of Dundee man's alleged multimillion tax scam

Experts had explained to the court how MTIC fraud worked.

BBC: Shahid Ramzan

Prosecutors claimed his international dealing was only a cover for his real business, exploiting loopholes in VAT regulations, along with others who were using Missing Trader Intra Community (MTIC) VAT fraud.

BBC: Shahid Ramzan