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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Revenue and Customs Comrs v Holland ： ウィキペディア英語版 Revenue and Customs Comrs v Holland ''Re Paycheck Services 3 Ltd'' or ''Revenue and Customs Commissioners v Holland'' () (UKSC 51 ) is a UK insolvency law and company law case, concerning misfeasance. ==Facts== Mr Holland set up several composite companies that paid salaries and dividends to its contractors as if they were employees and nonvoting shareholders, so as to reduce the amount of tax they paid, but not load them with the administrative burdens if they set up themselves as companies. However the tax scheme failed because the result of the share structure was that Holland was in control of them and they were associated for tax purposes, each was liable for high corporation tax and the companies went insolvent. Holland was the director of another company which itself was the director of those companies, and the Revenue was the sole remaining creditor. It claimed Holland was liable under Insolvency Act 1986 section 212 to account for dividends as they were misapplied or Holland was guilty of misfeasance or breach of fiduciary duty, and for that Holland needed to be treated as a ''de facto'' director. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Revenue and Customs Comrs v Holland」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.