Working director
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A company director who is employed on company affairs in a full-time capacity as opposed to a person who agrees to be named as a director for the experienced advice he can offer or because his connection with the company will give it a greater degree of respectability. The distinction between working directors and others was at one time of particular significance in assessing the tax liabilities of close companies.
Reference: The Penguin Business Dictionary, 3rd edt.
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