FMPG CEO reviewing and approving invoices from ACC Marine Consulting Limited • January 2024 o David Dishon starts as new Interim Chief Financial Officer (CFO) – 3 January 2024 • March 2024 o FMPG Board terminate the contract of David Tydeman as both CEO and AO (26 March 2024) on the grounds of performance issues - unrelated to this issue as unknown at the time to FMPG Board • April 2024 o David Dishon appointed permanent FMPG CFO and also appointed onto FMPG Board at Companies House – 12 April 2024 Interim FMPG CFO appointed Interim Accountable Officer by SG o Permanent Secretary – 15 April 2024 FMPG CFO & AO investigates invoices for ACC Marine Consulting o Limited and starts fact-finding investigation on secondment arrangement o FMPG CFO & AO informs CMAL of concerns with secondment and that investigation is underway – 22 April 2024 FMPG CFO & AO, informs FMPG Board regarding secondment o agreement – 22 April 2024 FMPG CFO & AO, informs Scottish Government special advisors o of concerns with secondment and that investigation is underway – 22 April 2024 • June 2024 o FMPG CFO & AO, sends Audit Scotland investigation report – 12 June 2024 FMPG CFO & AO, meets Sub-contractor to inform him that his o (and his Sub-contractor firm’s) services have been terminated – 19 June 2024 o FMPG CFO & AO, informs HMRC of the outcome of the investigation and submits a “Voluntary Disclosure” for a potential breach of IR35 “Off-Payroll Working” rules - 21 June 2024 • July 2024 o FMPG CFO & AO, writes formally to Scottish Government special advisors to inform them of the outcome of the investigation – 8 July 2024 o HMRC (Off-Payroll Tax Specialist) write to FMPG CFO & AO, opening case for review of Voluntary Disclosure – 24 July 2024 • August 2024 o FMPG CFO & AO, phones HMRC (Off-Payroll Tax Specialist) to discuss process for underpayment calculations for the past 18 st months – 1 August 2024 o FMPG CFO & AO, writes to HMRC (Off-Payroll Tax Specialist) to provide calculations for underpaid Income Tax, National Insurance contributions & Apprenticeship Levy...