Had an issue with connecting to a workgroup workstation using Net Use to an Admin Share (\\Machine\C$)
System error 5 has occurred.
Access is denied.
Thanks to this post - https://blogs.msdn.microsoft.com/vistacompatteam/2006/09/22/uac-and-remote-logon/ I was able to resolve the error by creating the following registry DWORD. This is not restricted to “net use” but applies to all variations of remote account logins.
Windows Registry Editor Version 5.00