Salomo's Case Analysis Of Segerian Vs. Sallomon And Co Ltd

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A company is regarded as a distinct legal entity with a separate existence from its membership and management team. Salomon v Salomon & Co Ltd. Salomon 's case is universally recognized as authority for the principle that a corporation is a separate legal entity. The case firmly established that upon incorporation, a new and separate artificial entity comes into existence. Lord Halsbury expressed ‘once a company is legally incorporated it must be treated with its own rights and liabilities appropriate to itself’, In other words, its own personality separate from and independent of the persons who formed it.

This principle may be referred to as the ‘Veil of incorporation’. Contrastingly, in a number of circumstances, the Court will pierce …show more content…

A further illustration of fraud in this context is provided by Jones v Lipman, in which Mr Lipman sought to escape specific performance of a contract entered into for the sale of land. In perspective, the evidence in Salomon (S) indicated that although S had overvalued the price of his pre-incorporated business, the overvaluation had not been of a fraudulent character. As Lord Macnaughten remarked “I must say nothing in the evidence to support such an imputation’. In similar cases, where corporate structures have been used as a mask to avoid contractual obligations are seen in case examples such as Re a company and Trustor AB v Smallbone.

One of the key advantages that shareholders earn when business turned into corporations is their ‘limited liability. The case of Lee v Lee air farming can be included into the discussion deducing that an owner can also qualify to be an employee of the same business this denotes limited liability being orchestrated …show more content…

Farwell J concluded see Gilford Motor Co Ltd v Horne that: ‘this company was formed as a device, a stratagem, in order to mask the effective carrying on a business of Mr EB Horne’.

Primarily, section 213 of the Insolvency Act 1987 hinders fraud offenses occurring within the corporate veil. Under section 213, if a company’s intention is to defraud creditors or purse other fraudulent activities, then the court on the protection of the party who bear the loss, may place liability for parties involved in fraud contribute to debts, as Lord Lane SCJ declared just that in the case of R v Grantham .
A further illustration which highlights Gooley’s observation of the Salomon principle being a ‘two-edged sword’ is Ord v Belhaven Pubs Ltd, Hobhouse LJ rectified that ‘nothing was being done to avoid contractual obligation, there was no ulterior motive’ as so was in the case of Adam v Cape.

Courts have been known to lift the veil to achieve justice. For instance, in Creasey v Breachwood Motors Ltd the judge lifted the corporate veil in the interests of justice. This exception is very wide and uncertain, depending on the facts of each case by case

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