[2013] UKSC 34, [2013] 2 AC 415

Prest v Petrodel Resources Ltd

Prest narrowed U.K. veil-piercing doctrine by distinguishing concealment from evasion, emphasizing that true veil piercing is exceptional and cannot displace ordinary rules of separate corporate personality on general fairness grounds.

Holding

Prest narrowed U.K. veil-piercing doctrine by distinguishing concealment from evasion, emphasizing that true veil piercing is exceptional and cannot displace ordinary rules of separate corporate personality on general fairness grounds.

Issues

piercing the corporate veilseparate corporate personalitydistinction between shareholder and company assets