(b) Peter, one of Linden Limited’s non-executive directors, having lived and worked in the UK for most of his adult

life,soldhishomenearLondonon22March2006and,togetherwithhiswife(aFrenchcitizen),movedtoliveinavillawhichsheownsinthesouthofFrance.Peterisnowdemandingthatthetaxdeductedfromhisdirector’sfees,fortheboardmeetings