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- W3122802939 abstract "For over a century UK courts have struggled to negotiate a coherent approach to the circumstances in which the Salomon principle – that a corporation is a separate entity – will be disregarded. Empirical analysis can facilitate our understanding of this mercurial area of the law. Examining UK cases from 1885 to 2014, we created a final dataset of 213 cases coded for 15 different categories. Key findings confirm historical patterns of uncertainty and a low but overall fluctuating disregard rate, declining recently. Criminal/fraud/deception claims link strongly to disregard outcomes. Private law rates are low but tort claims have a higher disregard rate than contract. Individual shareholders are more susceptible to disregard than corporate shareholders. The English Court of Appeal plays a key role in successful disregard claims particularly in tort. In general, while disregard rates were very context specific, concerns about the diminished sanctity of the Salomon principle may be overblown." @default.
- W3122802939 created "2021-02-01" @default.
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- W3122802939 date "2019-03-05" @default.
- W3122802939 modified "2023-10-01" @default.
- W3122802939 title "Disregarding the Salomon Principle: An Empirical Analysis, 1855-2014" @default.
- W3122802939 hasPublicationYear "2019" @default.
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