Antonio Carbajosa and Kevin Campbell are in prison after being convicted of fraudulent evasion of VAT totalling £682,882. The two men, who ran a group of prominent Glasgow restaurant venues including Cranside Kitchen, Pickled Ginger, and Halloumi, were each sentenced to three years in prison following a prosecution brought by HMRC. Sentencing took place at the High Court in Glasgow in 2026.
Who Are Antonio Carbajosa and Kevin Campbell?
Antonio Carbajosa, 41, and Kevin Campbell, 44, were the co-owners and operators of a group of well-known restaurant and hospitality venues in Glasgow. Their portfolio included Cranside Kitchen, Pickled Ginger, and Halloumi — all of which were regarded as established dining destinations in the city. The pair were prominent figures in the Glasgow hospitality industry before their fraud came to light.
The limited companies through which they operated included Cyprus Leisure, Rotunda Leisure, Lookoil, Catering 58, Beachfront, Seaside 41, South Promenade, and La Reguera. This network of corporate entities was central to the mechanics of the VAT fraud they carried out.
The VAT Fraud
Between November 2011 and October 2016, Carbajosa and Campbell carried out a systematic fraud against HMRC by suppressing the true value of sales across their restaurant businesses. They acted together in a co-ordinated way to understate the revenues of their limited companies in the VAT returns submitted to HMRC, meaning the tax authority received significantly less VAT than was lawfully owed.
The total value of the fraudulent evasion was confirmed at £682,882 across the five-year period covered by the prosecution. By suppressing sales figures, the men were able to retain money that should have been paid to the public purse, effectively defrauding taxpayers of nearly three quarters of a million pounds over the course of the scheme.
The HMRC Investigation
The fraud was uncovered following an investigation by HMRC’s fraud enforcement teams. HMRC has the power to examine VAT returns and trading records in detail, and discrepancies between declared turnover and actual trading activity can trigger criminal investigation. In this case, investigators identified a pattern of suppressed sales across multiple companies over an extended period, consistent with deliberate and systematic fraud rather than inadvertent error.
The scale and duration of the scheme, spanning five years and multiple corporate entities, indicated a planned and sustained course of criminal conduct rather than a one-off or opportunistic offence. The investigation gathered sufficient evidence to charge both Carbajosa and Campbell with fraudulent evasion of VAT.
Guilty Pleas and Sentencing
Antonio Carbajosa and Kevin Campbell both pleaded guilty to the charges of fraudulent evasion of VAT. In the High Court in Glasgow, presided over by Judge Lord Young, both men were sentenced to three years in prison each. Their guilty pleas were taken into account in determining the sentence, as early guilty pleas typically attract a reduction in the custodial term.
The three-year sentences reflect the significant financial harm caused by the fraud, the sustained nature of the offending over five years, and the deliberate, co-ordinated nature of the scheme. Tax fraud of this scale is treated seriously by the courts given the harm it causes to public finances. For those seeking information on how to find a prisoner in Scotland or England and Wales, the relevant prisoner location services are outlined on this site. Guidance on booking a prison visit is also available.
Khalid Javid: The Accountant
A third individual, Khalid Javid, 67, was also charged in connection with the fraud. Javid, an accountant, admitted to recklessly making a false statement by submitting VAT returns for two of the companies involved that he knew to be inaccurate. At the time of the initial sentencing hearing for Carbajosa and Campbell, Javid’s sentencing was deferred pending background reports, and he was granted bail by Judge Lord Young. His case was due to be concluded at a later date at the High Court in Glasgow.
The inclusion of an accountant in the charges highlights the importance HMRC and prosecutors place on holding all those who facilitate tax fraud accountable, not only the business owners themselves. Tax evasion cases involving professional advisers are treated with particular seriousness as they represent an abuse of professional responsibility. Our guide on how the Parole Board works explains the process by which prisoners serving determinate sentences may eventually be considered for release.
Frequently Asked Questions
Why are Antonio Carbajosa and Kevin Campbell in prison?
Antonio Carbajosa and Kevin Campbell are in prison for fraudulent evasion of VAT amounting to £682,882. Between November 2011 and October 2016, they systematically suppressed the true sales figures of their Glasgow restaurant businesses to reduce the amount of VAT they declared and paid to HMRC. Both men pleaded guilty and were sentenced to three years in prison each at the High Court in Glasgow.
What restaurants did Carbajosa and Campbell own?
Antonio Carbajosa and Kevin Campbell owned and operated a group of Glasgow restaurant and hospitality venues including Cranside Kitchen, Pickled Ginger, and Halloumi. Their businesses were operated through a number of limited companies including Cyprus Leisure, Rotunda Leisure, Lookoil, Catering 58, Beachfront, Seaside 41, South Promenade, and La Reguera.
How much VAT fraud did they commit?
The fraudulent evasion of VAT totalled £682,882 across the period from November 2011 to October 2016. The fraud was carried out by suppressing the true value of sales in VAT returns submitted to HMRC across multiple limited companies controlled by Carbajosa and Campbell.
Who is Khalid Javid and what was his role?
Khalid Javid, 67, is an accountant who was charged alongside Carbajosa and Campbell. He admitted to recklessly making a false statement by submitting inaccurate VAT returns for two of the companies involved in the fraud. His sentencing was deferred pending background reports at the time Carbajosa and Campbell were sentenced. He was granted bail pending his own sentencing hearing.
Can you go to prison for VAT fraud in the UK?
Yes. VAT fraud is a serious criminal offence in the UK, prosecuted under the Value Added Tax Act 1994 and related legislation. Those convicted of fraudulent evasion of VAT can face an unlimited fine and up to seven years in prison. The courts treat large-scale, systematic VAT fraud — particularly where it is carried out over an extended period through co-ordinated action — as a serious offence warranting a custodial sentence.
