Mr Mehri ran the now-closed Piccolo on Bon Accord Terrace in Aberdeen.

An investigation found that, between January 30 2012 and October 4 2015, Mehri charged customers VAT but failed to pass it on to HMRC.

The restauranteur previously admitted being knowingly concerned in the fraudulent evasion of VAT.

Sentencing had been deferred for background reports, but Mr Mehri has now appeared at Aberdeen Sheriff Court to face his sentence. His sentence was backdated to November 28 when he was first remanded in custody, the Press and Journal reports.

A hearing in relation to a possible confiscation order was fixed for later this month.

Aberdeen Sheriff Court previously heard that, following an investigation by HMRC, Mr Mehri was found to have evaded paying £52,254 in VAT.