Two men have been arrested as part of an investigation into an alleged £12m VAT fraud.

HM Revenue and Customs (HMRC) officers searched two homes in the Glasgow area on Thursday.

They seized mobile phones and computers during the search and two men, aged 60 and 45, were arrested in connection.

The investigation relates to the alleged fraudulent evasion of VAT.

Joe Hendry, Assistant Director, Fraud Investigation Service, HMRC, said: "VAT fraud is not a victimless crime; it deprives us all of money that should be funding our public services.

"HMRC will continue to pursue criminals who attack the tax system and we ask anyone with information about suspected VAT fraud to report it to HMRC online or call our Fraud Hotline on 0800 788 887."