We now know how Peter Murrell embezzled from the SNP - but not why

Prosecutors have given more details about how Peter Murrell embezzled goods worth more than £400,000 using the SNP's money.

What stands out from the narrative is the persistence, cynicism and devious tactics used by the man who was the party's chief executive for more than two decades.

The Crown revealed how he used his privileged access to the SNP's accounting system to feather his own nest in a whole range of ways - with credit cards, SNP charge cards and direct transfers of money.

That may go some way towards explaining how the SNP's auditors, party officials and his estranged wife Nicola Sturgeon apparently failed to spot his criminal activities over many years.

He put false data into the system and claimed embezzled funds were for humdrum party purposes.

This was enough to fool enough people, for enough of the time, to get away with more than £400,000.

So now we know how he did it - but we still don't really understand why.

He's yet to say - and the Crown narrative sheds no light on that.

Perhaps he'll offer some explanation to the court before he's sentenced on 23 June.

Murrell is likely to receive a hefty prison sentence, which raises the question of where he is likely to serve it.

Scotland has no low-security prisons for white-collar criminals.

In England, a 61-year-old first offender convicted of embezzlement would almost certainly go to an open prison - but that option does not exist in Scotland.

That means Murrell will serve his time in a mainstream jail alongside murderers, drug dealers and violent offenders.

One likely option is HMP Dumfries in the south of Scotland.

It can hold up to 135 long-term and short-term men who need to be separated from mainstream prisoners because of the nature of their offence - termed "offence-related protection prisoners".

Former police officers and ex-prison staff have spent time in the cells at Dumfries.

The conditions are notably better than the alternatives.

The chief inspector of prisons described it as "a safe prison, if not the safest in Scotland," praising the "mutual respect" between staff and inmates.

The building is Victorian and conditions are basic, but for a high-profile prisoner who needs separation from the general population and a safe, stable environment, Dumfries is the obvious fit.

Another option is Castle Huntly, the open prison near Dundee, as it houses low-risk non-violent prisoners.

Murrell can't be sent there initially - it's a progression prison, not a first destination after sentencing.

But if he's classified as low-risk and well-behaved, he could potentially be transferred there for the final stretch of his sentence.

Murrell is also set to face legal action to recover the money he embezzled.

Prosecutors are likely to serve notice on him through proceeds of crime legislation.

The judge would then make a confiscation order, requiring payment to the state.

The law doesn't allow the Crown to confiscate property or assets directly - it's an order for payment.

Normally the courts grant six months to pay.

Murrell may have to sell his share of the family home and dig into savings and pensions to pay this debt.

Failure to pay can result in a jail term - but even that doesn't cancel out the debt.

The amount actually recovered in cases like this often falls well short of the amount embezzled - especially if the money has been spent on consumables, holidays, and luxury goods that depreciate.

When that happens, there can be relatively little left to confiscate.

The resale value of the motorhome bought by Murrell could be a fraction of the original outlay.

His lawyer told the court there is enough of his assets frozen by court order to allow repayment of the sum embezzled - so it seems he's got enough savings and assets to pay the debt.