Therefore, this probably does not undermine Salomon. possible. Therefore, the case may turn out to be ‘Cape specific’[33]. 12 June 2013 . Courts have also ignored the corporate veil where they have found a trust relationship exists. Lord Neuberger suggested that, in Jones, veil-piercing was unnecessary. Prest v Petrodel Resources Ltd emphasises the importance of properly and transparently running companies. Petrodel Resources Ltd & Ors v Prest & Ors [2012] EWCA Civ 1395. PREST V PETRODEL RESOURCES LTD: A CAUTIOUS APPROACH REQUIRED FOR FUTURE APPLICATION LAWS 489 Submitted for the LLB (Honours) Degree 2014 . Judgment details. Analysis. Heard on 5 and 6 March 2013 . Dignam says: ‘Gone are the wild and crazy days when the Court of Appeal would lift the veil to achieve justice irrespective of the legal efficacy of the corporate structure’[28]. Therefore, this High Court case seems to be wrongly decided, and the House of Lords decision in Salomon remains the higher authority. Courts have done this under statute, during wartime, where there is an agency or trust arrangement, where the company was a sham, or when dealing with groups of companies. However, this contradicts an earlier case where the opposite decision was reached[20], and commentators note that this argument is ‘at best tenuous’[21]. The court may only pierce the veil when a company’s corporate personality is exploited to enable its However, this has been criticised by commentators who note that, if this is correct, a court could infer an agency relationship merely from the act of being a shareholder[18]. Michael Prest (husband) and Yasmin Prest (wife) were married for 15 years and had four children before the wife petitioned for divorce in March 2008. controlling shareholder to evade an existing obligation. By classifying veil-piercing as evasion, his Lordship suggested that concealment cases were not truly veil-piercing. others (Respondents) before . Corporate personality means that a company can sue and be sued in its own right and be a party to contracts, and exist after the death of its shareholders[8]. The subsidiary had caused injury to its workers through asbestos exposure. If you need assistance with writing your essay, our professional essay writing service is here to help! In following Lubbe, the court in Chandler v Cape achieved justice, as the victims would otherwise have been denied a remedy. In Salomon a sole trader incorporated his business into a limited company. Justices. This separation between members and company is called the ‘corporate veil’. In these cases courts ‘lift the corporate veil’ to make members liable for the actions of the company[10]. Traditionally, courts have held that this is a legitimate use of the corporate form, and that each company in a group is a separate legal entity[23]. Matrix Legal Support Service New Judgments ≈ 1 COMMENT. The court also rejected the argument that the subsidiary was an agent for the parent company, as the subsidiary was carrying on its own business. The court held that the subsidiary was not a façade or sham as the group had been structured that way only to minimize future liabilities. The UK company also had no place of business and existed only so that the film could be called ‘British’. unforeseen circumstances. For the past 30 years orders have been made against the assets of a company that are considered to be the alter ego of a spouse to satisfy a capital award made by the court in respect of the other spouse.1In 2012 the Court of Appeals ruling in Petrodel Resources Ltd & Ors v Prest & Ors2set a new precedent stopping an ex-wife being able to investigate a company’s assets when she believes her husband has concealed assets within that company. JUDGMENT GIVEN ON . No plagiarism, guaranteed! Finally, the court held that there was no general principle that all the companies in a group should always be treated as a single economic entity. The Supreme Court in Prest v Petrodel was also concerned with achieving justice for the claimant[42], and in the VTB case Lord Neuberger said: ‘it may be right for the law to permit the veil to be pierced in certain circumstances in order to defeat injustice’[43]. This decision provides us a timely opportunity to look at this foundational doctrine of company law. It will present the view the Law Lords had of the “doctrine” to … However, critics note that Cape had an unusual business organisation where it was deeply involved in the day-to-day supervision of the subsidiary’s health and safety policy. Commentators also note that the DHN case is self-contradictory[27]. Courts have also ignored the veil where they have found an agency relationship existed. Also, it must be necessary for the court to lift the veil on public policy grounds. However, in certain situations courts have ignored this principle[3]. Facts. In Woolfson v Strathclyde Regional Council[25], the House of Lords disapproved of Denning’s comments and said that the corporate veil would be upheld unless the company was a façade. Critically evaluate, with reference to relevant case law and statute, how far this statement accurately reflects the current law relating to lifting the veil of incorporation. been resolved through the application of ordinary principles of law. If this is correct, these cases do not necessarily go against Salomon v Salomon. Mrs Prest’s appeal against the judgment of the Court of Appeal that seven. It is less likely to be lifted where it is argued that an agency or trust relationship existed between the company and its controller. Mrs P sought Most notably these include under statute, during wartime, and where the company is a sham. Facts: Mr Prest was an oil-trader. More important than the decision was the supreme court’s discussion of veil-piercing, which attempted to In Trebanog Working Men’s Club and Institutive Ltd v MacDonald[19] an incorporated club was charged with selling liquor without a licence. This goes against Salomon, as it holds the company’s members responsible for its debts. Registered Data Controller No: Z1821391. Anon, ‘Case Comment: Chandler v Cape Plc: is there a chink in the corporate veil?’ (2012) 18(3) HSW 2. Meta Title : Meta Keywords : Canonical URL : Trending Article : No Prioritise In Trending Articles : No Date : Oct 29, 2012, 11:10 AM Article ID : 100663. In Chandler Lady Hale also emphatically rejected that this was a case of corporate veil lifting, saying that the parent had instead assumed a direct duty of care for the employee. Case ID. The three companies, each in the substantial ownership of the husband, challenged the orders made against them saying there was no jurisdiction to order their property to be conveyed to the . The appeal relates to ancillary relief sought by the respondent following divorce proceedings. Law. Even so, in Lubbe v Cape Plc[39] the House of Lords were ready to lift the veil in the interests of justice in facts similar to Adams v Cape, as the foreign jurisdiction where the tort occurred was not an appropriate place to try the matter. In Prest v Petrodel Resources 2013] UKSC 34 the UK Supreme Court considered when it was appropriate to pierce the corporate veil of companies. However, others view this clearly as veil lifting, regardless of how the court justified this[36]. This is enshrined in s.74(2) Insolvency Act 1986, which states that in a company limited by shares, no member (or shareholder) is liable for any of the company’s debts other than the amount (if any) on any unpaid shares. In 2013, the United Kingdom Supreme Court handed down a seminal judgment on the law of corporate veil, Prest v Petrodel Resources Ltd and Others UKSC 34, in which Lord Sumption proposed the evasion and concealment principles. These commentators believe that this suggests that the Court of Appeal is now more willing to lift the veil where there is a group of companies and it is in the interests of justice[37]. In a landmark judgment delivered on 12 June 2013 in the case of Prest v Petrodel Resources Ltd and Others1, the United Kingdom Supreme Court (UKSC) reviewed the law relating to piercing the corporate veil. This is supported by the recent Supreme Court decision in Prest v Petrodel Resources Ltd, where a divorced wife claimed shares in houses owned by companies in which her ex-husband was the controlling shareholder. Re Patrick and Lyon Ltd [1933] Ch 786 (Ch). Lord Sumption stated that the veil could only be lifted if there was a legal right against the controller of a company and the company’s separate legal personality frustrated that right[29]. The parties were both aged about 50. This is difficult to prove. This would have justified the injunction against Mr Horne This is important where the subsidiary no longer exists or has any assets[40] or with asbestos claims where the disease may not show up for many years[41]. Prest v Petrodel Resources Ltd 2013 – When a couple divorces, either spouse can make a claim for ancillary UKSC 2013/0004. However, in DHN Food Distributors Ltd v Tower Hamlets LBC[24], Denning MR in the Court of Appeal held that a parent company and its subsidiaries were a ‘single economic entity’ as the subsidiaries were ‘bound hand and foot to the parent company’, so the group was the same as a partnership. This goes against the principle of separate corporate personality and weakens the idea that Salomon is always to be followed. Copyright © 2003 - 2021 - UKEssays is a trading name of All Answers Ltd, a company registered in England and Wales. Prest (Appellant) v. Petrodel Resources Limited and . Registered office: Venture House, Cross Street, Arnold, Nottingham, Nottinghamshire, NG5 7PJ. On this basis, it has been suggested that Prest has essentially abolished veil-piercing. Wurzel v Houghton Main Home Delivery Service Ltd [1937] 1 KB 380 (KB). (Rossendale BC v Hurstwood Properties (A) Ltd 2019, with an appeal to the supreme court outstanding). ancillary relief against Mr P. Mr P was the controlling shareholder of the two “one-man” companies. Study for free with our range of university lectures! New Judgment: Prest v Petrodel Resources Ltd & Ors [2013] UKSC 34. The House of Lords stated that whether a company was an enemy in wartime depended upon those who were in control of the company. (Tadcaster) 2007. She asked the court to lift the corporate veil and treat her ex-husband and the companies as being effectively the same. Therefore, Adams restores the primacy of Salomon v Salomon. propositions in Adams had been generally accepted). Even so, in Conway v Ratiu[38] the court again said there was a ‘powerful argument’ for lifting the veil where it ‘accords with common sense and justice’. Courts may also ignore the corporate veil during wartime. This reaffirms the Salomon principle. This undermines the notion that Salomon occupies the centre stage in corporate law today. However, there are certain exceptions when the veil will be lifted. 17 Nicholas Grier, ‘Piercing the Corporate Veil: Prest v Petrodel Resources Ltd’ (2014) 18(2) Edin LR 275, 277. PREST. In a group, the parent company can own a number of subsidiary companies and still have separate corporate personality from them[22]. R v Singh [2015] EWCA Crim 173. Today, the UK Supreme Court allowed. This article will critically evaluate the significance of the Prest v Petrodel Resources Ltd[1] decision in light of the corporate veil doctrine. This undermines the Salomon principle. Neutral citation number [2013] UKSC 34. Therefore, there is authority for lifting the veil when justice demands it. properties to which the sole controller of the group is ‘entitled, in. Therefore, in a limited way, this restricts the Salomon principle where there is wrongdoing involving the company. Instead, he and his wife incorporated another company which he used to breach the agreement. The corporate veil is a metaphorical phrase, established in the landmark case of Salomon v Salomon & Co Ltd 6 . Published: 11th Dec 2020 in Prest v Petrodel Resources Ltd & Ors [2013] UKSC 34 (12 June 2013) March 22, 2018/in Company /Private Law Tutor. Electronic copy available at : http ://ssrn.com /abstract = 2739451 2 Abstract The majority of commentary in the wake of Prest v Petrodel Resources Ltd has focussed on the Supreme Court’s discussion of a court’s jurisdiction to pierce the corporate … This is a great incentive for investors, who know that even if a limited company in which they own shares, owes millions of pounds in debts, their own personal assets are safe[7]. and the company. Slug : petrodel-resources-ltd-and-others-v-prest-and-others. There is no need for any dishonesty. All work is written to order. In Daimler Co Ltd v Continental Tyre and Rubber Co (Great Britain) Ltd[13] a company was incorporated in England but the vast majority of its members were German. However, this only applies to ‘directors’ and not shareholders. This could include a parent company if they have direct control over one of their subsidiary companies. Consequently, all that can be said is that the case does not rule out ignoring Salomon in cases involving groups of companies. The court held that the parent would be liable if the parent and subsidiary were in the same business, the parent had superior knowledge of health and safety in that industry, the parent ought to have known the subsidiary’s system of work was unsafe, and the parent ought to have foreseen that the subsidiary would rely on the parent’s superior knowledge. This is a case with regard to family law. Piercing should only be considered in cases involving fraudulent or improper use of the corporate to the divorce proceedings he had purchased some properties in the names of each of the companies and This time the Court of Appeal held the parent liable in the tort of negligence. So, it was not necessary to order principle was held applicable in JSC BTA Bank v Solodchenko 2015, so veil-piercing seems to still be The Matrimonial Causes Act 1973, s24 gives the court the power to order one party to the marriage to transfer any property to which he or she is “entitled” to the other party to the marriage. Earlier this year, the Supreme Court handed down its much-anticipated judgment in Petrodel Resources Ltd v Prest. Thompson v Renwick Group Plc [2014] EWCA Civ 635 (CA). The supreme court on veil-piercing: So great has been the interest generated, amongst company and insolvency lawyers as well as family lawyers, that it is unnecessary, in this article, to recite either the material facts of the case or the convoluted procedural … pierce the veil in ancillary relief cases (although see Ben Hashem v Shayif 2009). Prest v Petrodel Resources Ltd 2013 – When a couple divorces, either spouse can make a claim for ancillary relief. Prest v Petrodel Resources Ltd UKSC 34, [2013] R v McDowell [2015] EWCA Crim 173. She asked the court to lift the corporate veil and treat her ex-husband and the companies as being effectively the same. We've received widespread press coverage since 2003, Your UKEssays purchase is secure and we're rated 4.4/5 on reviews.co.uk. . A specific performance order “reasonably in his power to ensure that the property was conveyed”. properties. through ordinary principles of law. Lord Neuberger had suggested that all previous veil-piercing cases could have The supreme court in VTB Capital Plc v Nutritek International Corp 2013 had questioned the existence of 12 Jun 2013. Prest v Petrodel Resources Ltd concerned the financial settlement following the divorce of a Nigerian oil trader, Michael Prest, and his wife Yasmin. The court held that as the members owned the liquor between themselves, there was no actual ‘sale’, and the club was simply a trustee of the liquor for its members. However, this was rejected in Adams v Cape. Mayson, French and Ryan state that even if the agency used to commit the fraud or evade the obligation had been another person rather than a company, the result would have been the same[16]. Prest (Appellant) v Petrodel Resources Limited and others (Respondents) Judgment date. From simple essay plans, through to full dissertations, you can guarantee we have a service perfectly matched to your needs. principles of law. 12 Wednesday Jun 2013. Prest v Petrodel Resources Ltd [2013] UKSC 34. Therefore, the court refused to lift the veil. Please sign in or register to post comments. Prior The Matrimonial Causes Act 1973, s24 gives the court the power to order one party to the marriage Case law is more contradictory as to whether groups of companies will be treated as another exception to Salomon. To export a reference to this article please select a referencing stye below: If you are the original writer of this essay and no longer wish to have your work published on UKEssays.com then please: Our academic writing and marking services can help you! Appeal from – Petrodel Resources Ltd and Others v Prest and Others CA 26-Oct-2012 The parties had disputed ancillary relief on their divorce. should have been regarded as Mr Horne’s agent. 19 Jones v Lipman [1962] 1 WLR 832 (Ch) 836 (Russel J). Therefore, the judgments are contradictory. In the end, the court decided that the properties were held on resulting trust for the ex-husband and could be claimed by his ex-wife. The evasion principle: In view of this, some critics state that the case may not be setting any useful precedent[35]. Denning refers to the subsidiaries as being ‘bound hand and foot’ to the parent company, which implies the parent has control, but he also says they are ‘partners’, which implies they have equal power. This essay will argue the decision has done little to fault the Salomon principle. Application outside of the evasion principle would seem to require truly exceptional circumstances The law had been controversial and unsettled for many years (albeit that the would also be best for the veil-piercing jurisdiction to be retained so that it can be applied in hitherto Prest v Petrodel Resources Ltd [2013] UKSC 34. Unfortunately, this case is per incuriam as it did not refer to Adams v Cape and is probably wrong. One of Mr Prest’s failings was to provide funding without properly documented loans or capital subscription. relief. Student I'D: 694321The judgment of the Supreme Court in the case Prest v Petrodel Resources Ltd 5 represents a consistent reluctance against disregarding the corporate veil. However, there are several exceptions to this principle. Disclaimer: This is an example of a student written essay.Click here for sample essays written by our professional writers. Free resources to assist you with your university studies! Prest v Petrodel. We're here to answer any questions you have about our services. References: [2012] EWCA Civ 1395, [2013] 2 FLR 576, [2013] 2 WLR 557, [2013] 1 All ER 795, [2012] 3 FCR 588, [2013] 2 Costs LO 249, [2012] WLR(D) 296, [2013] Fam Law 150 Links: Bailii Coram: Thorpe, Rimer, Patten LJJ Ratio: The parties had disputed ancillary relief on their divorce. The Court of Appeal held that the parent company was not liable. Appellant . the corporate veil. Critics have noted that it is very unlikely that these requirements will be met[30]. 20 ibid. Salomon v Salomon [1] involved the principle of separate corporate personality. properties in London owned by the Petrodel group of companies are not. Another exception to Salomon involves tortious liability. Company Registration No: 4964706. The case raised important issues regarding the scope of section 24 of the Matrimonial Causes Act 1973, the doctrine of piercing the corporate veil and the law of resulting trusts. Recent decisions such as Adams v Cape Industries plc[4] and Prest v Petrodel Resources Ltd[5] have reaffirmed the principle in Salomon. It should only apply when relief cannot be obtained The veil should be pierced rarely, and only when relief cannot be obtained through ordinary Adams v Cape Industries Plc [1990] Ch 433 (CA). It is a very significant decision which may be influential in Australia. he had transferred properties to one of the companies for minimal consideration. Salomon v Salomon [1896] UKHL 1. In Chandler v Cape the claimant had also contracted an asbestos-related disease while working for a subsidiary of the parent company. Their lordships agreed that: Some commentators also argue that these cases do not involve lifting the corporate veil at all. For instance, in a later case with similar facts but concerning a different company, the Court of Appeal refused to hold the parent company liable[34]. Where groups are involved, Salomon remains the starting point. The decision in Prest overhauled the court’s previous precedent… Prest and Beyond – Part 1 and Part 2 (Companies) 1. In Re FG Films Ltd[17] a company sought a declaration that it had made a British film for financial reasons. VTB Capital plc v Nutritek International Corp [2013] UKSC 5. However, Baroness Hale in the same case did not agree, saying that she believed there were more cases where the veil could be lifted[32]. DHN Food Distributors Ltd v Tower Hamlets London Borough Council [1976] 1 WLR 852 Lazarus Estates Ltd v Beasley [1956] 1 QB 702 Prest v Petrodel Resources Ltd UKSC 34, [2013] R v McDowell [2015] EWCA Crim 173 R v Singh [2015] EWCA Crim 173 Salomon v Salomon [1896] UKHL 1 Trustor AB v Smallbone (No 2) [2001] EWHC 703 For instance, in Gilford Motor Co v Horne[14] the defendant was a former director of a company who signed an agreement that he would not solicit his former employer’s customers. However, the House of Lords said that the company was a legal entity distinct from its members. according to ordinary principles of trust law, the companies held the properties on trust for Mr P. The background to the supreme court’s decision in Prest: cases; Mr P had not used the corporate form for any improper purpose that might justify piercing Lord Neuberger, Lord Walker, Lady Hale, Lord Mance, Lord Clarke, Lord Wilson, Lord Sumption. Petrodel Resources Ltd and Others v Prest and Others: CA 26 Oct 2012. Lipman as examples of proper application of the evasion principle (details in lecture 6). The supreme court held for Mrs P – the court of appeal had been correct about veil-piercing; but The Supreme Court has recently given judgment in the case Prest (Appellant) v Petrodel Resources Limited and others (Respondents), following an appeal from the Court of Appeal. Prest v Petrodel Resources Ltd [2013] UKSC 34 is a leading UK company law decision of the UK Supreme Court concerning the nature of the doctrine of piercing the corporate veil, resulting trusts and equitable proprietary remedies in the context of English family law. The decision had the potential radically to change the legal landscape for family practitioners, … In the 24 hours since the Supreme Court published its landmark decision in Prest v Prestodel Resources Ltd & Others ("Prest") there has been a tsunami of commentary upon its consequences. V. PETRODEL RESOURCES LTD others. The principle of separate corporate personality and the corporate veil recognised in Salomon v Salomon remains central to corporate law despite several challenges. L Stockin ‘Piercing the corporate veil: reconciling R. v Sale, Prest v Petrodel Resources Ltd and VTB Capital Plc v Nutritek International Corp’ (2014) 35(12) Company Lawyer 364. When the company failed, the liquidators argued that Salomon and the company were effectively one and the same. Lord Neuberger suggested that, in Gilford, veil-piercing was unnecessary because the one-man company However, courts will not lift the veil if the company is set up to avoid future liabilities[15]. However, courts have still been willing to ignore the Salomon principle, most notably in Chandler v Cape plc[6]. However, the court held that the veil could not be lifted without evidence of impropriety. This is supported by the recent Supreme Court decision in Prest v Petrodel Resources Ltd, where a divorced wife claimed shares in houses owned by companies in which her ex-husband was the controlling shareholder. VAT Registration No: 842417633. During the marriage the matrimonial home was in England, though for most of the time the husband was found to be resident in Monaco and there was also a second home in Nevis. Wife claimed that the properties held by the companies belonged … However, it requires evidence of dishonesty[11]. He had set up number of companies. The approach had already been applied in a corporate group context in Coles v Samuel Smith Old Brewery L Sealy and S Worthington, Company Law: Text, Cases and Materials (9th edn Oxford University Press, Oxford, 2010) 51. Even so, the Companies Act 2006 states that a ‘director’ includes a ‘shadow director’, which includes anyone other than a professional advisor in accordance with whose directions or instructions the directors of the company are accustomed to act[12]. against Lipman would have sufficed. Lord Sumption gave Gilford v Horne and Jones v Salmon v Salomon is an important case, as it established the principle that a limited company has a separate legal personality from its members. The court of appeal held for Mr P – there was no special veil-piercing jurisdiction for family law The case is of great significance. This states that as a general rule a limited company’s shareholders are not liable for the company’s debts beyond the nominal value of their shares[2]. s.214 Insolvency Act 1986 states that if, while winding up a company, a director ought to have seen that there was no reasonable prospect of avoiding insolvency but continued to carry on business, then a court may hold them liable. The court held that the second company was simply ‘a cloak, or a sham’ and held the defendant liable. to transfer any property to which he or she is “entitled” to the other party to the marriage. Therefore, Salomon himself was not liable for the company’s debts. Prest v Petrodel Resources Ltd & Others [2013] UKSC 34 Introduction Since Salomon v Salomon, 1 it has been well established in UK law that a company has a separate personality to that of its members, and that such members cannot be liable for the debts of a company beyond their … Judgment (PDF) Press summary (PDF) Judgment on BAILII (HTML version) Judicial Committee of The Privy … Copyright © 2021 StudeerSnel B.V., Keizersgracht 424, 1016 GC Amsterdam, KVK: 56829787, BTW: NL852321363B01, Share your documents to get free Premium access, Upgrade to Premium to read the full document, JOSH Other Friend- Company Directors Duties 1, Shareholders’ powers, the governance of companies and the company’s constitution. The circumstances in which property held by a company can be attributed to those who control it gained considerable publicity in Prest v Petrodel Resources Ltd & Others [2013] UKSC 34.The case played out … This seems fair, as limited liability encourages subsidiary companies to take risks, knowing that the shareholders of the parent company in effect get double protection from creditors should anything go wrong[44]. The matter centred around proceedings for financial remedies following a divorce, and concerned the position of a number of companies belonging to the Petrodel … The DHN case approach has become less popular since then[26]. The setting up of the companies had nothing to do with the marriage breakdown. Trustor AB v Smallbone (No 2) [2001] EWHC 703. Another was to take funds from the companies whenever he wished, without right or company authority. Information contained within this essay does not constitute legal advice or guidance and is intended for educational purposes only. Appeal by a number of companies concerning the court’s jurisdiction in financial remedy proceedings to order one party to transfer or cause to be transferred to the other, properties owned by the companies. FACTS. clarify this area of law. Courts have also ignored the corporate veil where a company is a sham designed to commit fraud or avoid an existing contractual obligation. any veil-piercing jurisdiction. Share it. The court, therefore, lifted the veil. Also, although Lord Sumption’s comments were obiter, they have been cited with approval in other cases and are therefore likely to be authoritative[31]. 18 Gilford Motor Co Ltd v Horne [1933] Ch 935 (CA) 961 (Lord Hanworth MR). Therefore, it seems unlikely that DHN will be followed in future, especially given the Court of Appeal’s later decision in Adams v Cape Industries plc. This seems fair, as otherwise shareholders enjoy double protection. Therefore, it seems that the courts are willing to disregard the Salomon principle in some cases involving personal injury or groups of companies. corporate veil to grant ancillary relief. J Fulbrook, ‘Chandler v Cape Plc: personal injury: liability: negligence’ (2013) 3 JPIL C138. Do you have a 2:1 degree or higher? It is important to note that some of their Lordships (Lord Mance and Clarke) suggested in Prest that it In doing so, the Supreme Court has ordered divorced husband, Michael Prest, to transfer to his former wife, Yasmin Prest, properties held by companies owned and controlled by him, as part of a £17.5m divorce award. Richard Todd QC Daniel Lightman Stephen Trowell (Instructed by Farrer & Co) Respondent . A Dignam, Hicks and Goo’s Cases and Materials on Company Law (7th edn Oxford University Press, Oxford 2011) 28. Twitter; Facebook; LinkedIn; On appeal from: [2012] EWCA Civ 1395. However, in the recent landmark decision of Prest v Petrodel Resources Ltd and others [2013] UKSC 34 (“Prest v Petrodel”), the UK Supreme Court has attempted to clearly enunciate the core legal principles behind piercing the corporate veil. specific performance against the one-man company. D French and S Mayson and C Ryan, Mayson, French & Ryan on Company Law (27th edn Oxford University Press, Oxford 2010) 136. Fraudulent or improper use of the group is ‘ entitled, in a corporate group context in v. Walker, Lady Hale Lord Mance, Lord Mance Lord Clarke, Lord Wilson Lord. Are not to look at this foundational doctrine of company law ( Pearson Education,! Against Mr Horne and the company failed, the case may not be lifted two “ one-man ”.. Some commentators also argue that these requirements will be met [ 30 ] already applied. Previous veil-piercing cases could have been to deny justice to the claimant Chandler. 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