HM Revenue and Customs v Holland; Re Paycheck Services 3 Ltd
| Jurisdiction | England & Wales |
| Judge | LORD HOPE,LORD COLLINS,LORD SAVILLE,LORD WALKER,LORD CLARKE |
| Judgment Date | 24 November 2010 |
| Neutral Citation | [2010] UKSC 51 |
| Court | Supreme Court |
| Date | 24 November 2010 |
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99 cases
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Colin Thomas Burke (Liquidator of Idessa (UK) Ltd) and Another v John Morrison and Another
...de facto director has been the subject of recent guidance by the Supreme Court in Holland v Revenue and Customs Commissioners and another [2010] UKSC 51 and it is no longer necessary for me to summarise the earlier authorities, which are in any event fully considered in the judgment of Lord......
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Madoff Securities International Ltd ((in Liquidation)) v Stephen Raven and Others
... ... 3 The first claimant, Madoff Securities ... Instead the invoices refer to "services", "research, analysis and consulting", "market ... learned from Bernard Madoff that the UK revenue authorities were asking awkward questions about ... of the Supreme Court in Revenue and Customs Commissioners v Holland, In Re Paycheck Services ... ...
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SSF Realisations Ltd ((in Liquidation)) v Loch Fyne Oysters Ltd
...a dividend which was partially made out of profits and partially out of capital. 106 The claimant relied on Re Paycheck Services 3 Ltd [2010] 1 WLR 2793 for the proposition that a director is liable for the whole of the dividend, not merely the difference between the unlawful distribution ......
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Ciban Management Corporation v Citco (BVI) Ltd and another
...validly appointed as director: see Palmer's Company Law, 25th ed (2020), para 8.214 and, generally, Revenue and Customs Comrs v Holland [2010] UKSC 51; [2010] 1 WLR 2793. Even if it had been a de facto director, and had owed the same duty of care as TCCL owed as director (in law), Citco B......
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6 firm's commentaries
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Director Liability: The Use Of Corporate Directors
...company be an individual person. However, any remaining directors can be corporate directors. In Holland v Revenue and Customs & Anor (2010) UKSC 51 the Supreme Court considered whether the directors of a corporate director could be liable to the underlying company for the actions of th......
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Defining Directorship: 'De Facto' Directors And The BVI Business Company
...of any part of the company's business. In this respect, the English Court of Appeal echoed the Supreme Court in HMRC v Holland [2010] 1 WLR 2793, where Lord Collins said there was no one definitive test for a de facto director, the question being whether the person was part of the corporate......
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Defining Directorship: De Facto Directors And The BVI Business Company
...of any part of the company's business. In this respect, the English Court of Appeal echoed the Supreme Court in HMRC v Holland [2010] 1 WLR 2793, where Lord Collins said there was no one definitive test for a de facto director, the question being whether the person was part of the corporate......
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Shadow Directors In The BVI: Who Are They, What Duties Do They Owe And What Are Their Risks?
...are not "directors" for the purposes of the equivalent provision, namely s.212 of the Insolvency Act 1986: see Re Paycheck Services [2010] UKSC 51 at [22], [55]. However, among other things, the definition of a "director" in the English Insolvency Act is not as broad as the definition of a ......
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10 books & journal articles
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Introduction
...was described as ‘embarrassing’ (at 163 per Millett J). 60 The Commissioners for Her Majesty’s Revenue and Customs v Holland and Another [2010] UKSC 51, [2010] 1 WLR 2793 at [26] and [39] per Hope LJ. the functional management test cannot be applied in the LLP context in the same way. 61 Ho......
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Table of Cases
...v Humphreys [2005] EWHC 335 (Ch), [2005] 2 All ER 418 101 Paycheck Services 3 Ltd, Re; Revenue and Customs Commissioners v Holland [2010] UKSC 51, [2010] 1 WLR 2793, [2011] 1 All ER 430, [2011] Bus LR 111 393 Perfectair Holdings Ltd, Re (1989) 5 BCC 837, [1990] BCLC 423, ChD 109 Philex plc ......
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Table of Cases
...Telecom Group plc, Re [2002] EWHC 2815 (Ch), [2003] BPIR 324 99 Commissioners for Her Majesty’s Revenue and Customs v Holland and Another [2010] UKSC 51, [2010] 1 WLR 2793 16 Commissioners of Inland Revenue v Adam & Partners Ltd [2001] 1 BCLC 222 52, 53 Const v Harris 37 ER 1191, (1824) Tur......
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Insolvency Litigation
...at 648. 12 This was common ground between the parties in Holland v The Commissioners for Her Majesty’s Revenue and Customs and Another [2010] UKSC 51, [2010] 1 WLR 2793 at [55]. 13 The SBEEA 2015 will insert a new s 246ZA into the Insolvency Act 1986 to give administrators the power to purs......
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