Representation:-

controlling shareholders and/or directors of a company can also be employees of that company - their employment status is to be determined on the basis of all the surrounding circumstances, including whether the arrangements were or were not a sham, as at the time of the company's insolvency.

For relevant general notes go to Insolvency/government guarantees on insolvency of employer/wages, holiday pay etc and/or Insolvency/company directors and/or Definitions and interpretation/sham