Thomas Whyte, 76, from Carluke, claimed the £50,000 covid loan for Fortress Restructuring Ltd, a dormant Scottish restructuring business. The claim was based on non-existent income, and he withdrew all the cash before the company was wound up.

Whyte was the sole director and shareholder of Fortress Restructuring Ltd until it was wound up following an Insolvency Service investigation in February 2021.