“Lord Walker of Gestingthorpe questioned whether “piercing the corporate veil” is a coherent principle or rule of law at all, as opposed to simply a label used to describe the disparate occasions on which some rule of law produces apparent exceptions to the principle of the separate juristic personality of a corporate body.” Hurstwood Properties (A) Ltd v Rossendale Borough Council [2021] UKSC 16 at [71] per Lord Briggs and Lord Leggatt (with whom Lord Reed, Lord Hodge and Lord Kitchin agreed) In the context of the case law which has considered whether or not the court will lift or pierce the corporate veil explain what is meant by “the concealment principle” and “the evasion principle”.

“Lord Walker of Gestingthorpe questioned whether “piercing the corporate veil” is a coherent principle or rule of law at all, as opposed to simply a label used to describe the disparate occasions on which some rule of law produces apparent exceptions to the principle of the separate juristic personality of a corporate body.” Hurstwood Properties (A) Ltd v Rossendale Borough Council [2021] UKSC 16 at [71] per Lord Briggs and Lord Leggatt (with whom Lord Reed, Lord Hodge and Lord Kitchin agreed) In the context of the case law which has considered whether or not the court will lift or pierce the corporate veil explain what is meant by “the concealment principle” and “the evasion principle”.