Company Law in UK Law

Leading Cases
  • Ebrahimi v Westbourne Galleries Ltd; Re Westbourne Galleries Ltd
    • House of Lords
    • 03 maig 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.

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

    But the expressions may be confusing if they obscure, or deny, the fact that the parties (possibly former partners) are now co-members in a company, who have accepted, in law, new obligations. A company, however small, however domestic, is a company not a partnership or even a quasi-partnership and it is through the just and equitable clause that obligations, common to partnership relations, may come in.

  • D.H.N. Food Distributors Ltd v Tower Hamlets London Borough Council
    • Court of Appeal (Civil Division)
    • 04 març 1976

    We all know that in many respects a group of companies are treated together for the purpose of general accounts, balance sheet and profit and loss account. This is especially the case when a parent company owns all the shares of the subsidiaries - so much so that it can control every movement of the subsidiaries. These subsidiaries are bound hand and foot to the parent company and must do just what the parent company says.

  • Prest v Petrodel Resources Ltd
    • Supreme Court
    • 12 juny 2013

    I conclude that there is a limited principle of English law which applies when a person is under an existing legal obligation or liability or subject to an existing legal restriction which he deliberately evades or whose enforcement he deliberately frustrates by interposing a company under his control.

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

  • Adams v Cape Industries Plc
    • Court of Appeal (Civil Division)
    • 27 juliol 1989

    Our law, for better or worse, recognises the creation of subsidiary companies, which though in one sense the creatures of their parent companies, will nevertheless under the general law fall to be treated as separate legal entities with all the rights and liabilities which would normally attach to separate legal entities.

  • Bilta (UK) Ltd (in Liquidation) v Nazir
    • Supreme Court
    • 22 abril 2015

    As Lord Hoffmann made clear in Meridian Global, the key to any question of attribution is ultimately always to be found in considerations of context and purpose. The question is: whose act or knowledge or state of mind is for the purpose of the relevant rule to count as the act, knowledge or state of mind of the company?

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Legislation
  • Corporate Insolvency and Governance Act 2020
    • UK Non-devolved
    • 01 de gener de 2020
    ...... . “ PART A1 . Moratorium . CHAPTER 1 . Introductory . S-A1 . A1 . . (1) This Part contains provision that enables an eligible company, in certain circumstances, to obtain a moratorium, giving it various protections from creditors set out in this Part. . (2) In this Chapter ......
  • Finance Act 2015
    • England & Wales
    • 01 de gener de 2015
    ...... . . (ii) section 61G(2) (deemed employment of worker by managed service company), or. . . . (b) an amount counts as employment income in respect of it by virtue of section 554Z2(1) (treatment of relevant step under Part 7A ......
  • Deregulation Act 2015
    • UK Non-devolved
    • 01 de gener de 2015
    ...... authorised to act as an insolvency practitioner in relation to companies may nonetheless not accept an appointment to act in relation to a company if at the time of the appointment the person is aware that the company-. . (a) is or was a member of a partnership, and. . . (b) has outstanding ......
  • Finance Act 2020
    • UK Non-devolved
    • 01 de gener de 2020
    ......1998/3175) are amended as follows. . (2) At the end of regulation 3 (large and very large companies) insert— .   “11 A company which— . (a) is chargeable to corporation tax for an accounting period only because of a chargeable gain accruing to the company on the disposal ......
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Books & Journal Articles
  • Changing Company Law?
    • Núm. 53-3, May 1990
    • The Modern Law Review
  • Company Law Reform in Ireland
    • Núm. 22-3, May 1959
    • The Modern Law Review
  • Corporate Mobility and Company Law
    • Núm. 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...
  • Attribution in Company Law
    • Núm. 77-5, September 2014
    • The Modern Law Review
    In Bilta (UK) Ltd (in liquidation) v Nazir (No 2), the Court of Appeal held that the ex turpi causa defence was inapplicable by refusing to attribute the fraud of the directors and the sole shareho...
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Law Firm Commentaries
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