In Lee v. Lee's Air Farming Ltd., [1961] AC 12 (Privy Council from NZ), the question was whether a man could be both controlling shareholder/director AND employee of his company. The Court held:

1. In Lee v. Lee's Air Farming Ltd., Mr Lee was the sole governing director and 2999/3000 shareholder of his crop-spraying company. He died piloting the company's plane and his widow claimed worker's compensation. 2. The Privy Council held: the company, as a separate legal entity (per Salomon), could contract with Mr Lee in his capacity as PILOT-EMPLOYEE, distinct from his capacity as director-shareholder. 3. Hence Mr Lee was a 'worker' for purposes of the compensation Act, and his widow was entitled. 4. The case is a striking application of the Salomon principle of corporate personality. 5. Hence option B is correct. _Source: Companies Act 2013 (Act 18 of 2013), Govt. of India MCA — Lee v. Lee's Air Farming Ltd., [1961] AC 12 (PC, New Zealand)_