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  CA