Jail for mother who claimed benefits for dead baby

Nicola Gallagher's son Jack died soon after he was born but she claimed tax credits for him for three years. She also claimed she and her husband had split when they were still together. She was sentenced to 12 months' jail.

Baby Jack, who was born very premature, died in December 1998. But between April 2003 and July 2006, Gallagher claimed tax credits for him as well as for her four living children.

She was entitled to £7000 for the period. Because of her lies, she ended up pocketing almost £24,000. She claims she can't pay back the cash because she is too ill to work.

Her scam was exposed in 2006 after she claimed even more money - a bursary to study nursing. Her bursary forms didn't match up with her tax credit claims. The taxman launched an investigation and Gallagher was questioned.

She was due to be sentenced in April but failed to turn up at court after being taken to hospital the night before. And when she eventually returned to court last month, she changed her lawyer and tried to withdraw her guilty plea.

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