Revenue and Customs Commissioners v Holland and another [2009] EWCA Civ 625; [2009] WLR (D) 228
“A human director of a corporate director could in certain circumstances be regarded as a de facto director of the subject company but he would not automatically be so regarded.”
WLR Daily, 3rd July 2009
Source: www.lawreports.co.uk
Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.