A recent tax case, which went to the Supreme Court, has confirmed that just because someone is a controlling director of a company (A) which is itself a director of another company (B), the controlling director of A is not necessarily a director of B. It is the actions of the director in each case which will determine the position.
The ruling will come as a relief to those directors whose companies are directors of other companies, but who do not necessarily have much (or any) day-to-day involvement with those companies.
The Companies Act 2006 requires all companies to have at least one ‘human’ director.