I am pleased to contribute to this special issue in memory of my friend, Dr John Kearney QC. I knew John for twenty five years and appreciated the kindness of John and Alison to my family as well as their generosity to the University. John and I shared a common interest in legal history and comparative law.

In this paper I focus on comparative corporate law and deal briefly with piercing the veil in favour of creditors. I then discuss the courts’ power to order pooling in the case of corporate groups. In doing so, I compare British Commonwealth and US laws.