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Commentary

146.4 Inclusion of directors’ names on business letters

BUSINESSES vol 4(2) start-up, sale and purchase
| Commentary

146.4 Inclusion of directors’ names on business letters

| Commentary

146.4 Inclusion of directors’ names on business letters

There is no obligation to include the names of the directors on a company’s business letters but, where such a business letter1 includes the name of any director of that company, the letter must disclose the name of every director of the company in characters that can be read with the naked eye2. For this purpose, an individual’s ‘name’ generally means his Christian name (or other forename) and surname3. Where a director is a body corporate or a firm which is a legal person under its governing

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