A FORMER businesswoman who was involved in a £20,000 VAT scam has finally been sentenced - more than six years after admitting the offence.

That delay was caused by Nicola Campbell skipping the country and starting a new life in the Netherlands.

Campbell, 60, now of Crieff Road, Perth, finally faced justice at Dunfermline Sheriff Court.

Campbell, formerly of Saline, had admitted committing the offence between 1st January 2010 and 31st December 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 previously told the court there was the possibility that his client would be able to pay back the full amount with the help of her family and friends.

That was done with the money lodged with the solicitors to be paid to HMRC.

The scam involved Campbell claiming personal spending as being business-related.

Sheriff Garry Sutherland noted that although £20,000 was being re-paid that did not cover the loss of interest on the money since the crime was committed.

He imposed a community payback order with 200 hours of unpaid work and a five-month restriction of liberty order.

Campbell had been a company director with Business Support (Scotland) set up in 2006 by her late partner Robert Beattie.

He was seen as the driving force in the business and she had struggled to cope following his death, the court was told.