Name: Carl JAMES SHEPHERD

Name: 1st Choice Umbrella Ltd

Date of Birth: 19 / 10 / 1979

Date Order Starts: 11 / 2 / 2026

Disqualification Length: 10 Years Years 0 Month(s)

CRO Number: 11325968

Last Known Address: 5 Beverley Avenue, , , , NUNEATON, CV10 9JP

Conduct: Carl James Shepherd (“Mr Shepherd”) caused or allowed 1st Choice Umbrella Limited to promote a tax avoidance scheme from at least June 2021 without notifying HM Revenue and Customs (“HMRC”) of the scheme in accordance with legislation in that: • Mr Shepherd was the sole director of Choice from its incorporation on 24 April 2018 until it went into liquidation on 22 May 2024; • Between June 2021 and March 2024 Choice operated arrangements for some of its employees to receive employment income as a capital gain, and HMRC has determined that the sole or main purpose of using these arrangements was to obtain a tax advantage; • Mr Shepherd should have disclosed to HMRC that these were potentially notifiable arrangements, but he did not do so; • The failure to register the scheme as required caused a loss of at least £8,885,084 to HMRC. 

This information is correct as at 21 / 1 / 2026

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