Walker lived the high life in Las Vegas

Former Nottinghamshire Police detective constable Neil Walker, 47, was involved in an international mobile phone sales fraud which avoided nearly �16.5m in unpaid tax.

He was arrested in 2001 at the poolside of his villa in Las Vegas, where he had spent his days gambling on the stock market and in the city's casinos, losing at least �78,000.

He was extradited back to the UK and a judge at Birmingham Crown Court on Monday lifted an order postponing publication of details of the case following the sentencing on 29 September.

Earlier this year Walker was convicted of one count of conspiracy to cheat the public revenue of nearly �3.1m following a three-month trial.

He admitted a further count of conspiracy worth �13.4m.

He says the cupboard is bare, but I am not prepared to accept that Judge Richard Griffith-Jones

The judge ordered �1.6m to be confiscated from Walker within 18 months after making an assessment of his profits from the scam and his expenditure, as well as the value of a flat he bought in Marbella.

The judge said he suspected Walker had hidden assets, adding: "He says the cupboard is bare, but I am not prepared to accept that."

Walker's lawyer Simon Farrell told the court Walker had suffered since his arrest exactly two years ago, having been locked in for up to 23 hours a day in a protective wing of prison, first in Nottingham, then Birmingham, to shield him from fellow inmates who knew he was a former police officer.

Mr Farrell said: "Although Mr Walker undoubtedly led the high life in Spain and America, he has paid quite a serious price since then in respect of what happened to him."

Walker moved to the United States in 1998 from Benidorm, Spain, having worked there as a mobile phones wholesaler after leaving the police force on health grounds in 1990.

The scam relied on a complex sales network in which Walker set up firms in Britain and registered for VAT, allowing them to buy goods VAT-free from EU member states.

Six-year investigation

He then shipped mobile phones to Britain and sold them to other distributors inclusive of VAT, pocketing the difference.

Investigators from Customs and Excise mounted a six-year investigation into the fraud, which involved five other men who were all convicted earlier this year.

Walker was arrested in 2001 at his villa's poolside

Sentencing Walker, Judge Richard Griffith-Jones told him: "The Exchequer has lost, as a result of your sophisticated criminal activities, large amounts of tax which are important to the running of a civilised country and you played a senior role in a conspiracy which has struck at the heart of that."

Mr Farrell said Walker maintained he "assisting" the firms involved in the scam rather than running them.

Walker had no control over the fraudulently obtained money which was transferred around different accounts, Mr Farrell said.