Prest v Prest and others [2013] UKSC 34; [2013] WLR (D) 237
“If a person was under an existing legal obligation or liability, or subject to an existing legal restriction, which he deliberately evaded or the enforcement he deliberately frustrated by interposing a company under his control, the court could ‘pierce the corporate veil’ but only for the purpose of depriving the company or its controller of the advantage which they would otherwise have obtained by the company’s separate legal personality.”
WLR Daily, 12th June 2013
Source: www.iclr.co.uk
