Kindergarten Stuff
Clearly these gentlemen have picked the wrong country. They should have tried a country like Poland for VAT reclaims where between 2007-2015 some 230 billion PLN were falsely reclaimed and currently very few of said businessmen are serving porridge. The old saying too big to fail seems to be true for false VAT claims.
Folks if you're going to do it then set your sights high or at the very least learn from professionals.
I wonder whether after Brexit such spurious claims will be able to be continued?