ACCFIN COMPANY LAW
Guide
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3.2.6 Duty to avoid conflict of interest

A Director cannot have any conflict of interest in anything that is in conflict with the company.  There cannot be any personal interest or have a duty to another party. 
The Director cannot be involved in competing situations with the company.  In regard to non-executive directors the legal position is not clear as there are many examples of this breach of duty, as a non-executive Director may hold positions in competing concerns. 
If there is a breach of duties by the Director and there is a conflict of interest the company or the shareholders may recover damages.
A Director must make full disclosure of all his other interests.
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