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Piercing/lifting the Corporate Veil « Tristan’s Blog

Piercing/lifting the Corporate Veil

Abstract: An essay on corporate immunity and lifting the corporate veil written in May 2008 for an Industrial Law module, whilst studying Computer Science at the University of Southampton. Introduces the concept of corporate personality or “the Salomon Principle” in the Companies Act 1862 and Salomon v Salomon 1896, and then the concept of “piercing the corporate veil”. The law governing the circumstances under which this is permitted is analysed, with particular reference to corporate group structures. In doing this a key case, Adams v Cape Industries plc 19917 is discussed and its outcome criticised, whilst some possible routes to reform are noted.

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