The road to Prest v Petrodel: an analysis of the UK judicial approach to the corporate veil - part 2: post Prest

Nsubuga, Hamiisi Junior ORCID: https://orcid.org/0000-0001-6902-3575 and Watkins, Los ORCID: https://orcid.org/0000-0003-2024-1242 (2020) The road to Prest v Petrodel: an analysis of the UK judicial approach to the corporate veil - part 2: post Prest. International company and commercial law review, 31 (11) . pp. 597-608. ISSN 0958-5214 [Article]

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Abstract

This article examines the judicial approach to the corporate veil post-Prest v Petrodel Resources Ltd. Analysis is undertaken of the judgment in Prest and of how judges have adapted and applied this judgment in subsequent cases. The article offers an evaluation on whether the judgment in Prest, has indeed, provided much needed clarity on the judicial approach to the concealment/evasion principles as grounds for veil-piercing/lifting. The article concludes by advocating for a return to the use of the doctrine of judicial discretion as a tool for addressing legal matters relating to the corporate veil of incorporation.

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