Council Convener Expresses Regret After Director Ban
Shetland Islands Council's convener, Andrea Manson, has expressed that she is "sad and embarrassed" following a three-and-a-half-year ban from acting as a company director due to unpaid tax liabilities.
Manson was a co-director of Mid Brae Inn Limited, a pub company that owed HM Revenue and Customs (HMRC) at least £178,860 when it entered liquidation in May 2023.
The Insolvency Service, a UK government agency, reported that between 2019 and 2023 the company paid only £6,000 to HMRC despite continuing operations and receiving over £800,000 in its bank account during that period.
Manson attributed the financial difficulties to the impact of the Covid-19 pandemic and stated that the business had offered to pay the outstanding amounts.
As an Independent councillor representing Shetland North, Manson noted that she had personally incurred financial losses in the business.
"I am very sad and embarrassed by it all and touched by the support from friends, family and other folk."
The 67-year-old highlighted that since its establishment in 1981, the business had employed hundreds of people and contributed to National Insurance and tax payments.
"It's a sad end of a working life that this has happened,"
she added.
Role and Future Considerations
In her role as council convener, Manson serves as the civic head and figurehead of the local authority, presiding over full council meetings and representing Shetland at ceremonial occasions.
She expressed her affection for her council position and, when asked whether she was contemplating her future in the role, responded that she would "sleep on it."
Manson has been temporarily disqualified from involvement in the promotion, formation, or management of any company.
Official Statements and Co-Director Disqualification
Neil North, chief investigator at The Insolvency Service, stated that Manson failed to ensure her company fulfilled its tax obligations.
As of May 2023, Mid Brae Inn Limited owed HMRC £110,675 in VAT and surcharges, along with £59,227 in unpaid PAYE and National Insurance contributions dating back to the 2018-19 period.
Co-director Catherine Davies has also received a three-and-a-half-year disqualification and has been approached for comment.
