The claim related to emergency dental treatment

The High Court proceedings against Mr Mohammed Quism Sheikh and Dr Jamil Ahmed were the largest ever NHS civil fraud case.

The dentists were accused of making false claims for "recall fees", paid when dentists reopen a surgery outside normal hours to treat emergency patients.

The action was taken by the NHS Counter Fraud Services unit in a bid to recoup the money for the health service.

We will take the toughest possible action Jim Gee, NHS Counter Fraud Service

However, the dentists have been given permission to appeal, and no money will have to be repaid until that appeal has been heard.

Mr Sheikh owned and controlled 14 practices in the Nottingham and Derby areas in the 1990s.

The largest was the Greenwood Family Dental Centre in Sneinton Dale Nottingham.

Dr Ahmad helped Mr Sheikh, his cousin, run the practices.

The dentists were accused of �1,289,077 worth of claims for recall fees between January 1994 and July 2000, mainly relating to the Greenwood practice.

'Honest scheme'

Dentists can make a claim for opening up their practice to treat a patient out of normal surgery hours.

They receive a higher fee if the reopening has involved a round trip of over one mile.

The current fees paid are �35.10 for recalls which involve a round trip of less than a mile, and �57.75 for those which involve trips over a mile.

Dentists who worked for the practices testified they would leave enough time to do a one-mile circuit in between patients, under a so-called "honest scheme", which abided by the letter of the regulations.

But in his summary judgement, High Court Master Anthony Moncaster said: "The defendant's scheme which they put forward as an honest scheme is one which required them to lie to their patients in order to procure false statements that the dentist had been called out to see them."

A criminal investigation is also underway.

Freezing assets

Jim Gee, chief executive of the Counter Fraud and Security Management Service, which brought the claim against the dentists, said: "This case is one of the first examples in the public sector where civil, criminal and disciplinary sanctions have been pursued in parallel.

"In the past these sanctions have been pursued separately and often over an extended period, with indifferent results.

"In the future, wherever fraud against the NHS is identified, we shall pursue a parallel sanctions policy, seeking to combine civil action to freeze and recover assets, with disciplinary action and criminal sanctions.

"In doing so, we are intentionally sending a message to those who would defraud the NHS - what you are doing is completely unacceptable and we will take the toughest possible action against you.

"The case against Mohammed Sheikh and Dr Jamil Ahmad is a good example of how this can be done."