Doctrinal incoherence and complex variables in piercing the corporate veil cases
Date of this Version
Three recent UK appellate decisions have highlighted the doctrinal incoherence in the law on piercing the corporate veil. In one of these Lord Sumption attempted a restatement of principle but most of his colleagues remain sceptical. At the same time, recent US empirical studies using logistic regression have attempted to engage in more sophisticated analyses of the relationship between dependent and independent variables in judicial decision making in piercing the veil cases. This article traces these developments and considers whether it is possible to reconcile the doctrinal developments with what appear to be the emerging empirical trends in the cases.
This document has been peer reviewed.