Schedule E – s.145 ICTA 1988 – s.168 ICTA 1988.

Shadow director. Offshore company. Whether individual whose wishes directors tend to follow constitutes a shadow director: held: not. Whether living accommodation provided to shadow director is subject to charge under s.145 ICTA 1988: held: not.

Hugh McKay appeared for the taxpayer

Disapproved in R v Dimsey [1999] CA