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Article: De facto directors and corporate directorships

TitleDe facto directors and corporate directorships
Authors
KeywordsBreach of fiduciary duty
Composite service companies
Corporate governance
Corporation tax
De facto directors
Issue Date2012
PublisherSweet & Maxwell Ltd. The Journal's web site is located at http://www.sweetandmaxwell.co.uk/details?prodid=7128&unitid=7128&search=Journal%20of%20Business%20Law
Citation
Journal of Business Law, 2012, n. 7, p. 579-588 How to Cite?
AbstractExamines the implications of the Supreme Court judgment in Revenue and Customs Commissioners v Holland, also known as Re Paycheck Services 3 Ltd, on whether a director of the corporate director of a number of companies that had paid out unlawful dividends was the 'de facto director' of these companies. Considers if corporate directorships should be abolished. Discusses the application of the Paycheck test of de facto directorship: (1) by the Court of Appeal in Re Mumtaz Properties Ltd, also known as Wetton v Ahmed; and (2) in relation to certain strict liability obligations. 'Abstract by Sweet & Maxwell' ( © 2013 Sweet & Maxwell)
Persistent Identifierhttp://hdl.handle.net/10722/169229
ISSN

 

DC FieldValueLanguage
dc.contributor.authorYap, JLen_US
dc.date.accessioned2012-10-18T08:46:24Z-
dc.date.available2012-10-18T08:46:24Z-
dc.date.issued2012en_US
dc.identifier.citationJournal of Business Law, 2012, n. 7, p. 579-588en_US
dc.identifier.issn0021-9460-
dc.identifier.urihttp://hdl.handle.net/10722/169229-
dc.description.abstractExamines the implications of the Supreme Court judgment in Revenue and Customs Commissioners v Holland, also known as Re Paycheck Services 3 Ltd, on whether a director of the corporate director of a number of companies that had paid out unlawful dividends was the 'de facto director' of these companies. Considers if corporate directorships should be abolished. Discusses the application of the Paycheck test of de facto directorship: (1) by the Court of Appeal in Re Mumtaz Properties Ltd, also known as Wetton v Ahmed; and (2) in relation to certain strict liability obligations. 'Abstract by Sweet & Maxwell' ( © 2013 Sweet & Maxwell)-
dc.languageengen_US
dc.publisherSweet & Maxwell Ltd. The Journal's web site is located at http://www.sweetandmaxwell.co.uk/details?prodid=7128&unitid=7128&search=Journal%20of%20Business%20Law-
dc.relation.ispartofJournal of Business Lawen_US
dc.subjectBreach of fiduciary duty-
dc.subjectComposite service companies-
dc.subjectCorporate governance-
dc.subjectCorporation tax-
dc.subjectDe facto directors-
dc.titleDe facto directors and corporate directorshipsen_US
dc.typeArticleen_US
dc.identifier.emailYap, JL: jilyap@hku.hken_US
dc.identifier.authorityYap, JL=rp01273en_US
dc.identifier.hkuros211997en_US
dc.identifier.issue7-
dc.identifier.spage579en_US
dc.identifier.epage588en_US
dc.publisher.placeUnited Kingdom-

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