William Eichler 25 February 2026

Shetland civic head banned from company directorship over unpaid taxes

Shetland civic head banned from company directorship over unpaid taxes image
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The civic head of Shetland Islands Council has been disqualified from acting as a company director for three and a half years after her pub business failed to pay more than £170,000 in outstanding taxes, the Government’s Insolvency Service has announced.

Andrea Manson, 67, who serves as the council’s convener, was one of two directors of Mid Brae Inn Limited, which traded as a pub.

Between 2019 and 2023, the company did not pay the majority of its VAT and PAYE National Insurance liabilities, leaving HM Revenue & Customs owed about £178,860 when it was wound up. Only £6,000 was paid to the tax authority despite significant funds passing through the business account.

The ban, effective from 25 February, prohibits Manson from forming or managing a company without court permission. Her co-director, Catherine Davies, received a similar disqualification last year.

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