Three people from Glasgow have been arrested by HM Revenue and Customs (HMRC) over a suspected £1m VAT fraud linked to the catering trade.
HMRC said its officers had carried out searches of one business and two residential addresses in Glasgow.
They seized business records and computer equipment and detained a man aged 56, and two women aged 55 and 54.
HMRC said investigations into the alleged catering-linked fraud were ongoing.
David Odd, assistant director of HMRC's fraud investigation service, said: "HMRC takes tax fraud extremely seriously and anyone choosing to evade the taxes they owe should expect their actions to be investigated."
