Andrea Manson, the civic head of Shetland Islands Council, was disqualified after her former business, Mid Brae Inn Limited, went into liquidation owing HM Revenue and Customs (HMRC) more than £170,000 in tax.
Council convener Manson, 67, was one of two directors of the company that operated the Mid Brae Inn pub.
An investigation by the UK Government‘s Insolvency Service found the company failed to pay more than £110,000 in VAT and nearly £60,000 in PAYE and National Insurance between 2019 and 2023.
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Over the same period, only £6000 was paid to HMRC despite more than £800,000 being passed through the business’s bank…