content: Until 30 April 2023, when I resigned, I was a Director of Conchieton Solutions, an IT consultancy firm (of Conchieton Business Centre, Conchieton, Kirkcudbright, DG6 4TA). I received dividends of £2,000 on 1 June 2020 and £2,000 in June 2021. I estimated that, over the session, I would spend 5 hours per annum on this role. [Amended interest 28 June 2023]