The owner of a company that provided security for Donald Trump's golf course in Aberdeenshire is on trial accused of a £420,000 tax fraud.

Kevin McKay, of Aberdeen, is alleged to have submitted VAT documents to HM Revenue and Customs (HMRC) knowing they contained false details.

The 46-year-old was reportedly involved in the fraudulent tax evasion of £419,799.34 between August 2008 and July 2014.

He is further claimed to have removed "criminal property" from Scotland by transferring over £100,000 into a Romanian bank account in September 2010.

McKay is on trial at Aberdeen Sheriff Court and denies the allegations,

He has lodged a special defence of incrimination against his ex-wife.

The court heard on Wednesday his firm, International Personal Protection Services, provided security for the Menie Estate golf course between 2008 and 2009 after the now-US president established it.

HMRC officer Ross Brown said invoices provided to the golf course in Aberdeenshire were examined by his colleagues.

Records provided by other local businesses the security firm was contracted to were also checked during the investigation.

The court heard security guards provided mobile patrols at Menie Estate with a total of 136 visits listed on an invoice shown to the jury.

Other invoices showed security guards employed by International Protection had also worked at other businesses, including Miller Construction, Rotech Ltd and Robert Gordon's University.

Earlier, the court heard in evidence given by the ex-wife of the accused, Susan McKay, he had put the business in her name but she was not running it.

Defence lawyer John McLeod suggested she had forged her husband's signature on documents but she denied the claims.