Explain five circumstances under which the veil of incorporated may be lifted the court.

In the words of Lord Denning in Littlewood Stores Ltd v Inland RevenueCommissioner

“The courts can and often do draw aside the veil. They can and often do pull off the mask. They look to see what really lies behind. The legislature has shown the way with group accounts and the rest. And the courts should follow suit”. Courts have lifted the veil in the following circumstances:

• Agency or trustee or nominee
In Re: F.G. Films Ltd
Firestone Tyre and Rubber Co. v Llewellin
Smith Stone and Knight v Burmingham Corporation

• Determination or ascertainment of residence
Deebers Consolidated Mines Ltd v Howe

• Ratification of corporate acts
In Re: Duomatic Ltd
Re: Express Engineering Co. Ltd

• Group Enterprises
Harold Holdsworth v Caddies

• Fraud or improper conduct
In Re: Buggle Press LtdJones v Lipman and another
Gilford Motor Co. Ltd v Horne and another

• Determination of Character
Daimler Ltd v Continental Tyre and Rubber Co.

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