Shetland Council Convener Banned
Analysis based on 7 articles · First reported Feb 25, 2026 · Last updated Feb 25, 2026
The disqualification of Andrea Manson, a local government official, due to tax evasion by her company, Mid Brae Inn Limited, highlights regulatory enforcement risks for businesses and individuals in positions of public trust. This event could lead to increased scrutiny on financial compliance for small to medium-sized enterprises, particularly those with directors holding public office.
Andrea Manson, a convener of United Kingdom — Shetland Islands Council, has been banned as a company director for three-and-a-half years. This action was taken after her pub company, Mid Brae Inn Limited, accumulated over £170,000 in unpaid taxes to United Kingdom — HM Revenue and Customs before collapsing into liquidation in May 2023. An investigation by the United Kingdom — Insolvency Service found that between 2019 and 2023, the company failed to pay over £110,000 in VAT and nearly £60,000 in PAYE and National Insurance, despite processing more than £800,000 through its bank account. Catherine Davies, the co-director, also received a similar disqualification. The United Kingdom — Insolvency Service emphasized that directors have a duty to ensure their companies meet tax obligations, and this disqualification serves as a warning against such failures.
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