HMRC and another v Holland [2010] UKSC 51; [2011] BPIR 96

09 FEB 2011

H and his wife were directors of a company, that company being a director of a number of composite companies. The composite companies went into liquidation. HMRC brought misfeasance proceedings against H and his wife. The Judge held H liable as a de facto director, but the Court of Appeal allowed his appeal.


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