An accountant who successfully helped a self-employed bricklayer obtain a tax rebate of more than £6,000 then pocketed it for himself.

Jamie Calland, a gambling addict, who has a previous conviction for stealing £11,000 from his employers, was told by a judge today: "You have a dishonest streak" and he jailed him for 16 months.

25-year-old Calland, of Forest Road, Prenton, had pleaded guilty to theft.

Martine Snowden, prosecuting, told Liverpool Crown Court that the victim, David King, asked Calland for help in July 2010 and the next month was told by HMRC that he was to receive a £6,498 rebate.

In September, Calland sent him a cheque for £6,176, the rebate minus his fee, but asked him not to cash it for a while.

When he did it bounced and he spoke to Calland who fobbed him off.

The police became involved after Calland contacted them in November that year saying that Mr King had harassed and threatened him on Facebook and when he was spoken to he admitted it, saying that Calland owed him £6,000.

Calland was not arrested until September 2011 at Manchester Airport and when later questioned he claimed about £80,000 had gone into his bank account from clients and he had paid out the rebate to the wrong one by mistake.

He said he could not identify who that was because of the Data Protection Act.

Miss Snowden said that investigations revealed that the week before the tax money went into his account he had just 52 pence and a week after it was paid in he had just £2.99 left.

Sarah Phelan, defending, said that Calland, who is not a chartered accountant, "is deeply ashamed of his behaviour."

He was supported by members of his family and his partner and was terrified at the prospect of jail.

She described him as an immature young man who has a strong work ethic.

Miss Phelan said that he had had a gambling problem but has referred himself to Gamblers Anonymous and has now had counselling.