Company in UK Law

Leading Cases
  • Caparo Industries Plc v Dickman
    • Court of Appeal (Civil Division)
    • 29 July 1988

    But he is employed by the company to exercise his professional skill and judgment for the purpose of giving the shareholders an independent report on the reliability of the company's accounts and thus on their investment. It is attached to and forms part of the company's accounts (ss.238 (3) 239). A copy of the company's accounts (including the auditor's report) must be sent to every member (s.240).

  • Ebrahimi v Westbourne Galleries Ltd; Re Westbourne Galleries Ltd
    • House of Lords
    • 03 May 1972

    The words are a recognition of the fact that a limited company is more than a mere judicial entity, with a personality in law of its own: that there is room in company law for recognition of the fact that behind it, or amongst it, there are individuals, with rights, expectations and obligations inter se which are not necessarily submerged in the company structure.

  • Tesco Supermarkets Ltd v Nattrass
    • House of Lords
    • 31 March 1971

    A corporation has none of these: it must act through living persons, though not always one or the same person. Then the person who acts is not speaking or acting for the company. He is acting as the company and his mind which directs his acts is the mind of the company. He is an embodiment of the company or, one could say, he hears and speaks through the persona of the company, within his appropriate sphere, and his mind is the mind of the company.

  • Meyer v Scottish Co-operative Wholesale Society
    • House of Lords
    • 24 July 1958

    "In my view", he said, "the section warrants the Court in looking at the business realities of a situation and does not confine them to a narrow legalistic view.

  • Johnson v Gore Wood & Company (A Firm)
    • House of Lords
    • 14 December 2000

    Indeed, the diminution in the value of Mr and Mrs Christensen's shares in the company is by definition a personal loss and not a corporate loss. That loss is reflected in the diminution in the value of Mr and Mrs Christensen's shares. They can no longer realise their shares at the value they enjoyed prior to the alleged default of their accountants and solicitors.

  • Regal (Hastings) Ltd v Gulliver
    • House of Lords
    • 20 February 1942

    The rule of equity which insists on those who by use of a fiduciary position make a profit, being liable to account for that profit, in no way depends on fraud, or absence of bona fides; or upon such questions or considerations as whether the profit would or should otherwise have gone to the Plaintiff, or whether the profiteer was under a duty to obtain the source of the profit for the Plaintiff, or whether he took a risk, or acted as he did for the benefit of the Plaintiff, or whether the Plaintiff has in fact been damaged or benefited by his action.

  • Amalgamated Investment & Property Company Ltd v Texas Commerce International Bank Ltd
    • Court of Appeal (Civil Division)
    • 31 July 1981

    When the parties to a transaction proceed on the basis of an underlying assumption—either of fact or of law—whether due to misrepresentation or mistake makes no difference—on which they have conducted the dealings between them—neither of them will be allowed to go back on that assumption when it would be unfair or unjust to allow him to do so. If he does seek to go back on it, the courts will give the other such remedy as the equity of the case demands.

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Books & Journal Articles
  • Denmark: Company Draining
    • No. 3-1, February 1995
    • Journal of Financial Crime
    • 107-108
    A new phrase has been introduced in Denmark in the field of financial crimes called ‘Company Draining’, and the Public Prosecutor of Commercial Crimes is presently investigating 2,000 cases involvi...
  • Baan Company.
    • No. 2001, January 2001
    • Financial Management (UK)
    • Johnson, Daniel
    • UK office appoints Keith Simpson - Brief Article
    ...Baan Company has appointed Keith Simpson as its new UK business development director. Following its recent acquisition, Baan is now an integrated part of the Software Systems division of Ivenseys. Previously, Simpson held a business development role ......
  • Present company.
    • No. 2008, April 2008
    • Financial Management (UK)
    • Christison, Ian
    • Letters - Letter to the editor
    ...I was disappointed that my name was not listed among those of the past presidents who attended the service of thanksgiving for the life of Vice-Admiral Sir George Vallings KCB at Guildford Cathedral (First in, April). I had the greatest regard and re......
  • Corporate Mobility and Company Law
    • No. 79-5, September 2016
    • The Modern Law Review
    Globalisation has given commercial parties more freedom to choose the company law system that best suits their private needs. The growing range of techniques to facilitate choice between systems of...
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