A legal essay, critically discussing the quote of the Lord Sumption in the case of Prest v Petrodel Resources Ltd and others [2013] UKSC 34; [2013] 2 AC 415. “The corporate veil may be pierced only to prevent the abuse of corporate legal personality. It is not an abuse of the separate legal personality of a company to rely on the fact that a liability is not the controller’s because it is the company’s. On the contrary, that is what incorporation is all about.” (Prest v Petrodel Resources Ltd and others [2013] UKSC 34; [2013] 2 AC 415, at para 34, per Lord Sumption JSC) with reference to piercing the corporate veil. Exploring and analysing this discipline, its theory and any associated ethical considerations. Using enough of trusted sources – books, opinions, journals. Referenced in OSCOLA .
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