Re Paycheck Services 3 Ltd and other companies; Revenue and Customs Commissioners v Holland and another [2009] EWCA Civ 625, [2009] All ER (D) 24 (Jul)
On established authority, the crucial issue in relation to whether a director of a corporate director could or would act so act as to cause himself to be regarded as a de facto director of the subject company was whether the individual in question had assumed the status and function of a company director so as to make himself responsible under the Company Director Disqualification Act 1986 as if he were a de jure director.
It mattered not what the individual was called but what he had done. Nothing said in the case was intended to suggest that there could never be circumstances in which a director of a corporate director could or would act so act as to cause himself to be regarded as a de facto director of the subject company. But something more would be required than the mere performance by him of his duties as a de jure
