The meaning has been interpreted extremely widely.
Every business is run differently. The courts look at matters on a case by case basis to assess whether a person’s role is effectively involved in the management of a business rather than that of an employee. Some factors do however indicate that a person is acting beyond the role of a mere “employee” so as to be involved in the management of a business:
- Attending board meetings;
- Being a signatory on the company bank account;
- Signing VAT or Tax Returns;
- Being involved in strategic planning;
- Otherwise making decisions that no other person can make and/or having no one to account to;
- Dealing with external professional advisers.