The civic head of Shetland Islands Council has been banned as a director after her company went into liquidation owing more than £170,000 in tax.
Council convener Andrea Manson was one of two directors of the Mid Brae Inn Limited, which traded as a pub of the same name.
However, the company did not pay more than £110,000 in VAT and almost £60,000 in PAYE and National Insurance contributions between 2019 and 2023.
In this period, only £6,000 was paid to HM Revenue and Customs (HMRC) despite more than £800,000 being paid into the company’s bank account.
Ms Manson, 67, has been disqualified as a company director for three-and-a-half years.
Neil North, Chief Investigator at…