A woman involved in a £20,000 VAT fraud has appeared back in court in Dunfermline, six years after admitting the offence.

Nicola Campbell left the country before sentencing and it is understood she has been living in the Netherlands.

Campbell, 60, formerly of Murdocairnie Farmhouse, Cupar, had admitted committing the offence between January 1, 2010, and December 31, 2014, at Dewar Street, Dunfermline, and Cupar.

She was knowingly concerned in the fraudulent evasion of VAT amounting to £20,000 in that she repeatedly submitted claims for the repayment of VAT on non-qualifying transactions and transactions which had not taken place.

Defence solicitor Alan Davie said there was the possibility that his client will shortly be able to pay back the full amount with the help of her family and friends.

Sheriff Allan Findlay called for a restriction of liberty order assessment and for more information on repayment. Sentencing will take place on May 22.

In February 2018, Campbell appeared in the same court and admitted the offence.

At that time the court was told Campbell had been a company director with Business Support (Scotland) set up in 2006 by her late partner Robert Beattie.

He was the “driving force, the breadwinner and the income generator” in the business and she had struggled to cope following his death, defence solicitor Graham Basten told the court at that time.

He said her fortunes had declined from living in an expensive property in Saline to living in a room with relatives in Perth.

At that hearing the solicitor asked for more time to given for her to find work and start paying the money back.