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Directors' Duties Under Common Law and Statute

Continuing our series on legal concepts aimed at those working in tax Guy Nesbitt a solicitor of Morgan Cole discusses the duties and responsibilities of directors under common law and statute
Over recent years there has been increasing publicity concerning the roles that directors play when it comes to their relationship with a company and its shareholders. A number of recent corporate scandals have led governments and regulatory authorities in a number of jurisdictions to impose complicated — some might may say onerous — laws and regulations concerning directors and their duties.
Directors' responsibilities in England and Wales are broadly governed by three sets of rules and regulations. Firstly there are fiduciary duties which have developed over the years through common law. Secondly there are those duties that...

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