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Article: De facto directors and corporate directorships
Title | De facto directors and corporate directorships |
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Authors | |
Keywords | Breach of fiduciary duty Composite service companies Corporate governance Corporation tax De facto directors |
Issue Date | 2012 |
Publisher | Sweet & 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? |
Abstract | Examines 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 Identifier | http://hdl.handle.net/10722/169229 |
ISSN |
DC Field | Value | Language |
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dc.contributor.author | Yap, JL | en_US |
dc.date.accessioned | 2012-10-18T08:46:24Z | - |
dc.date.available | 2012-10-18T08:46:24Z | - |
dc.date.issued | 2012 | en_US |
dc.identifier.citation | Journal of Business Law, 2012, n. 7, p. 579-588 | en_US |
dc.identifier.issn | 0021-9460 | - |
dc.identifier.uri | http://hdl.handle.net/10722/169229 | - |
dc.description.abstract | Examines 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.language | eng | en_US |
dc.publisher | Sweet & 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.ispartof | Journal of Business Law | en_US |
dc.subject | Breach of fiduciary duty | - |
dc.subject | Composite service companies | - |
dc.subject | Corporate governance | - |
dc.subject | Corporation tax | - |
dc.subject | De facto directors | - |
dc.title | De facto directors and corporate directorships | en_US |
dc.type | Article | en_US |
dc.identifier.email | Yap, JL: jilyap@hku.hk | en_US |
dc.identifier.authority | Yap, JL=rp01273 | en_US |
dc.identifier.hkuros | 211997 | en_US |
dc.identifier.issue | 7 | - |
dc.identifier.spage | 579 | en_US |
dc.identifier.epage | 588 | en_US |
dc.publisher.place | United Kingdom | - |
dc.identifier.issnl | 0021-9460 | - |