GE Commercial Finance Ltd v Gee & Ors

i) CTL provided workshop facilities, contract maintenance, parts, service, and breakdown control. It accounted for about 15% of CTG's annual turnover. Frank Andrew was the Chairman of CTL, and in addition to Mr Gee and Smedley, Peter Banwell, Allan McKee and Nigel Bailey were directors of CTL.

ii) CTRL, as its name suggests, was a truck rental business. It also accounted for about 15% of CTG's annual turnover. In addition to Mr Gee and Mr Smedley, CTRL had one other director, Gary Lowther.

iv) CTGSL provided financial and administrative services to CTL, CTRL and CLL. These included the provision of IT, arranging insurance, asset financing of trucks, and asset management. In addition to Mr Steel, CTGSL had one other director, Nigel Mockford.

ii) Birch (near Manchester) : The City Freight business of CLL operated out of sites based in Birch, Spennymoor and Northampton. Relevant employees based at Birch included: Kim Hogan, the financial controller of CLL; Tony Noonan, a director of CLL responsible for the City Freight business; Malcolm Grocott (until May 2001), responsible for City Worldwide;

iii) Northampton: The Northampton site was the base for the City Transport East division of CLL. Mr Gee was based here, as was: Mr Gracey, the Management Accountant for CLL; Richard Griffiths; Tony Ware, the Commercial Director of CLL; Tamlyn Roberts (until about July 2001 when she moved to Newport Pagnell); and the Fuel Manager for CLL.