In this article, Andrew Bowen QC looks at issues concerning Informal directors, holding companies and “hat” identification through the case of Smithton Ltd v Naggar[2015] 2 B.C.L.C. 22.

This article was first published in Greens Business Law Bulletin, Issue 139 (published December 2015) and is reproduced here with the kind permission of W. Green, The Law Publishers.