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Wedded to Salomon: evasion, concealment and confusion on piercing the veil of the one-man company

Wedded to Salomon: evasion, concealment and confusion on piercing the veil of the one-man company
Wedded to Salomon: evasion, concealment and confusion on piercing the veil of the one-man company
This article examines the circumstances in which the courts will pierce the corporate veil, as an exception to the principle in Salomon v Salomon & Co Ltd, and identify a person with a company as a result of their ownership and control of it, focusing on the controversial UK Supreme Court ruling in Petrodel Resources Ltd v Prest.

Cases cited: Salomon v Salomon & Co Ltd [1897] A.C. 22 (HL)
Petrodel Resources Ltd v Prest [2013] UKSC 34; [2013] 2 A.C. 415 (SC)
VTB Capital Plc v Nutritek International Corp [2013] UKSC 5; [2013] 2 A.C. 337 (SC)
0021-1273
11-39
Hannigan, Brenda
d439c291-6794-4f9c-b27b-01386a13359e
Hannigan, Brenda
d439c291-6794-4f9c-b27b-01386a13359e

Hannigan, Brenda (2013) Wedded to Salomon: evasion, concealment and confusion on piercing the veil of the one-man company. Irish Jurist, 50, 11-39.

Record type: Article

Abstract

This article examines the circumstances in which the courts will pierce the corporate veil, as an exception to the principle in Salomon v Salomon & Co Ltd, and identify a person with a company as a result of their ownership and control of it, focusing on the controversial UK Supreme Court ruling in Petrodel Resources Ltd v Prest.

Cases cited: Salomon v Salomon & Co Ltd [1897] A.C. 22 (HL)
Petrodel Resources Ltd v Prest [2013] UKSC 34; [2013] 2 A.C. 415 (SC)
VTB Capital Plc v Nutritek International Corp [2013] UKSC 5; [2013] 2 A.C. 337 (SC)

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Published date: 2013
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Organisations: Southampton Law School
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Identifiers

Local EPrints ID: 361822
URI: http://eprints.soton.ac.uk/id/eprint/361822
ISSN: 0021-1273
PURE UUID: 9201642b-5fec-45b6-9598-14cdb7317337
ORCID for Brenda Hannigan: ORCID iD orcid.org/0000-0003-1155-3287

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Date deposited: 04 Feb 2014 16:48
Last modified: 12 Dec 2021 02:33

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Contributors

Author: Brenda Hannigan ORCID iD

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