The decision in Salomon v Salomon established that when a registered company is incorporated it

becomes a legal person distinct and separate from its members and managers. It becomes a body

corporate with an independent legal existence. This is referred to as the concept of piercing the

corporate shell or simply put the veil of incorporation. As a general rule the law does not go behind

the veil to the individual members. However, in exceptional circumstances the law ignores the

separate legal personality of the company in favour of the realities behind the facade. These

circumstances are collectively referred to as lifting the veil of incorporation. Discuss the

circumstances under which the veil of incorporation can be lifted under express legislative

provisions