In a recent decision of the First-tier Tax Tribunal - Bagri Services Ltd v HMRC [2021] UKFTT 482 (TC) - an interesting question arose: is there an obligation to include, as part of the register of directors required by the Companies Act 2006, details for shadow directors? The Tribunal held that no such obligation existed, although it noted that the position was different under the Companies Act 1985 with section 288(6) making explicit, for the purposes of the register of directors and secretaries, that "a shadow director of a company is deemed a director and officer of it".
No comments:
Post a Comment