The owner of a company that provided security for Donald Trump's golf course in Aberdeenshire has been found guilty of a £420,000 VAT scam.

Kevin McKay, of Aberdeen, was caught after HM Revenue and Customs (HMRC) officials examined invoices sent to businesses he had provided work for in the past.

Records showed he had charged companies VAT and large sums of money were being transferred from his business bank to his personal account.

The money gradually accumulated in his savings account before just over £100,000 was transferred to a Romanian bank in September 2010.

McKay was charged after HMRC officials were called in to investigate but the International Personal Protection Services owner denied the allegations, blaming his ex-wife for the crime.

It was suggested during his trial that Susan McKay had been withdrawing "wads of cash" and enjoying expensive foreign holidays abroad without her husband.

On Monday, a jury found McKay guilty of being concerned in the fraudulent evasion of VAT worth £419,799 between August 2008 and May 2014.

He was also found guilty by a majority verdict following a six-day trial of removing criminal property from Scotland by transferring £100,473.98 into a Romanian bank account.

Sheriff Alison Stirling remanded McKay telling him that it was "virtually inevitable" he would be given a custodial sentence when he returned to court for sentence.

During the trial the court heard his firm had provided security for the Menie Estate golf course in Balmedie between 2008 and 2009 after the US president created it.

Giving evidence, HMRC officer Ross Brown said invoices provided to the golf course in Aberdeenshire were examined by his colleagues along with records from other businesses he supplied work to.

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 Personal Protection Services had also worked at other businesses including Miller Construction, Rotech Ltd and the Robert Gordon University.

The court heard Mrs McKay was initially charged with an offence relating to the reckless submission of VAT returns but the case against her was later dropped.

Sheriff Stirling deferred sentence for background reports until next month.