Three people have been arrested in connection with an alleged £1 million VAT fraud linked to the catering industry.

Officers from HM Revenue and Customs (HMRC) searched a business and two homes, and said they seized records and computer equipment.

A 56-year-old man and two women, aged 55 and 54, were arrested at addresses in Glasgow as part of the investigation.

David Odd, assistant director of the fraud investigation service at HMRC, said: "HMRC takes tax fraud extremely seriously and anyone choosing to evade the taxes they owe should expect their actions to be investigated.

"Anyone with information about people who may be involved in tax fraud can contact the tax evasion hotline on 0800 788 887."