Email scams have taken on a more sinister turn by using the names of real British professionals working in the UK's top accountancy firms.

It's unclear whether the emails are from Nigeria where the infamous 419 scams originated from.

Nicholas Dennis, director, investment management, at Smith & Williamson, has become the latest victim of a fraudulent email.

The email said: 'Being the deceased financial consultant before his untimely and sudden death and since I am the only one who has the knowledge of the vaulting company in Europe where these funds ($30million) was moved to and can move this deal forward to its successful end once we conclude to work together.'

Dennis confirmed he had no knowledge of the scam and would forwarding the offending email to his firm's compliance department who would discuss it with the Serious Fraud Office and the Financial Services Authority.

Dennis said: 'Most people realise they aren't real but some people are taken in by them. It's a worry when you see something using your name.'