Jon Wiggett, 51, of Conon Bridge, submitted 13 false VAT repayment claims between 2014 and 2017, a HM Revenue and Customs (HMRC) investigation found.

https://www.scotsman.com/news/crime/highland-golf-club-owner-and-pga-professional-stole-ps150k-tax-and-tried-back-fraud-fake-invoices-lawn-mower-herbicide-and-sand-mix-2978984