以下是高顿网校为大家整理的：F4公司法与商法第十四章，希望对考生们有所帮助。
 
　　5 Lifting the veil of incorporation
　　Overview
　　5.1 A company is said to be separated from its members and/or directors by a veil of incorporation. There are a number of situations when this 'veil' will be 'lifted'.
 
　　Case Law
　　5.2 Courts lift the corporate veil to counter fraud, oppression and illegality.
　　(a) Gilford Motor Co. v. Horne
　　The veil was lifted to prevent the circumvention of a restraint of trade clause.
　　(b) Daimler v. Continental Tyre and Rubber Co.
　　The veil was lifted to recognise the 'enemy alien character' of the shareholders and directors of a U.K. registered company.
　　(c) Ebrahimi v Westborne Galleries
　　The veil was lifted to recognise the 'partnership' relationship of the members.
　　(d) R v Oll Ltd
　　The veil was lifted to impose criminal liability for corporate manslaughter on the ‘controlling mind’ of the company.
 
　　Statute
　　5.3 Directors can be made personally liable for the company's debts.
　　(a) S 213 IA '86 Fraudulent Trading
　　('carry on business with intent to defraud creditors')
　　This is also a criminal offence.
　　(b) S 214 IA '86 Wrongful Trading
　　('director knew/ought to have concluded that the company would go into insolvent liquidation' ... and failed to take every reasonable step to minimise creditors' potential losses').
　　(c) S 117 Failure to obtain a trading certificate (plcs only).
　　(d) S 349 Signing documents which fail to disclose the correct company name.
 
　　5.4 Members can also be made personally liable
　　(a) S 213 IA 86 Fraudulent Trading
　　(b) S 24 Sole member
　　Public companies must have at least 2 members. Breach of this rule makes the remaining member jointly and severally liable with the company if
　　(i) they are aware of the fact; and
　　(ii) the situation exists for more than 6 months.
　　Liability is only in relation to debts incurred after the initial 6 month period.
 
　　5.5 Other examples of lifting the veil:
　　(a) personal guarantees by members/directors
　　(b) preparation of group accounts
　　(c) under tax law.
 
　　高顿网校小编寄语：笔记要便于看，要经常看，这是又一本教材。

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