A bankrupt butcher who was jailed for setting up bogus companies in the name of characters from the TV series The Simpsons and dishonestly claiming £292,000 in VAT "repayments" has failed to have his jail term cut.

Shaun David Stockhill, 35, of Durlstone Road, Strensall, York, was jailed for four years at York Crown Court last August, after pleading guilty to three counts of being knowingly concerned in the fraudulent evasion of VAT.

The court heard that Stockhill set himself up as a false trader in the name of Harry John Simpson, after the overweight cartoon father-of-three Homer Jay Simpson.

He then expanded the imaginary business empire to three traders under the names of Shaun Gary Gumble and Colin Michael Burns.

London's Criminal Appeal Court has now refused to cut Stockhill's sentence, rejecting claims it was too long.

"In our judgment, the judge not only expressed his sentence in this case in appropriate terms, but also arrived at the proper result," said Mr Justice David Clarke, sitting with Lord Justice Waller and Mrs Justice Cox. "It was a severe sentence, a justifiably severe one, but not manifestly excessive."

In 1997, Stockhill started trading as a self-employed butcher with a franchise in a supermarket, and over the next few years set up more businesses in similar outlets.

Mr Justice Clarke said the business suffered financial hardship and Stockhill was made bankrupt. While trading he had been registered for VAT, thus acquiring knowledge about the system.

The judge said Stockhill manipulated that system by registering three bogus companies in succession and making fraudulent claims for return of VAT amounting to £292,000.

As a bankrupt he could not operate a bank account in his own name, so used his wife's and friends' accounts. When arrested, he made full and frank confessions, indicating he had spent the money generally on his lifestyle.

The sentencing judge said Stockhill was motivated by greed and had bought expensive cars, made house improvements and investments, and he and his wife were booked for a holiday in Australia before his arrest.

His mitigation included having done charity work before he was sentenced and Mr Justice Clarke noted a recent positive prison report.

His barrister, Paul Williams, said the sentence was too long, submitting four years took insufficient account of his mitigation.

He also referred to a sentencing guideline case on evading VAT in alcohol and cigarettes smuggling cases, where it was suggested if the amount of duty evaded was between £300,000 and £500,000 the sentence should be two to three years on a guilty plea.

But Mr Justice Clarke said that decision was a guideline "only" and the amount dishonestly obtained was not the only feature to be taken into account.

Stockhill's wife Lyn-Marie wife pleaded guilty to money laundering in relation to the proceeds of criminal conduct and was given a community punishment order.

Updated: 10:25 Wednesday, May 18, 2005