[2004] 3 CLJ 53

ATA MANAGEMENT CONSULTANTS SDN. BHD V MAKMURAN SDN. BHD

 Issues: Veil of Incorporation- Seperate  legal entity-

The point overlooked by counsel by both sides, which they ought to have drawn to our attention, turns on an elementary principle of Company law. It is called the Salomon doctrine. It finds its genesis in the singularly most important case in company law, Salomon v Salomon & Co. Ltd [1897] AC 22. It established the proposition that a Company is a separate and distinct personality from its  shareholders.