第11章 Corporations and legal personality 公司和法人
宿迁学院录取查询
Distinguish between sole traders, partnerships and companies
A company is an example of an incorporated trading entity. The term incorporation means than an entity has been created in its own right and is thus known as a ‘corporation’, and is therefore separated in law from its owners.
Formal creation Companies Registry Standard partnerships X X
Sole traders X X
LP & LLP √ √ Companies √ √
The meaning and effect of limited liability 有限责任的意义
台北人读后感
•Company’s property
公司作为法人，以其所有财产为限，对其债务承担有限责任。如果公司的财产不足清偿，股东不承担连带责任。
•Shareholder’s(member’s)capital
有限公司的股东以其认购的股份为限，承担有限责任。举例：股东认缴额5W，实缴额2W。
当公司清算的时候，该股东需要补齐未缴额3W，因为这部分未缴额是公司的注册资本。  Different types of companies: private vs public companies （在中国，没有无限公司）
仙剑奇侠传五攻略
Unlimited companies Limited companies Separate legal personality √ √
Liability to members 无限连带责任 以出资票面价值为限
侵权起诉 公司，不可起诉成员
File their accounts for public X
网红琼的真实故事Account available for public X
备注：Certain non‐trading entities such as charities and educational establishments may adopt this company form as it allows them to drop the suffix ‘Ltd’ from most of the company’s documents。某些慈善组织，教育机构也用LTD为公司后缀名，但性质略有不同。
考点 Private Limited companies Public Limited companies Features Ltd Plc
Account for 99% registered companies /
Limited Liability Share capital, including unpaid Shares
Advertise share/debt to public No Yes
Stock market No Not all (only listed company) Minimum number of directors12
Minimum number of members11
Minimum share capital One share£50,000 （实缴至少25%）
Time to hold account records 3 years 6 years
Annual general meeting Optional Compulsory Company secretary Optional Compulsory
File accounts after year‐end 9 months 6 months
Illustrate the effect of separate personality 独立法人
In essence it was established that the members of a company were separate legal persons to the company itself, separated by the ‘veil of incorporation’ as seen below: 公司和法人间有一层面纱，但当某些情况下，公司的面纱会被揭开。
案例：Salomon v Salomon & Co (1). Salomon一家七口收购Salomon鞋业，建立有限责任公司。有2W英镑算Salomon鞋业对有限责任公司的投资，有1W英镑算是以有限责任公司作为抵押，向Salomon鞋业的借款。后有限责任公司破产，公司清算时，净资产6K，全部用于偿还Salomon和A公司的抵押借款，按各自原始借款等比例分。其他无抵押的借款无法得到清偿，因为有抵押权>无抵押权>股东原始投资。
这个案件中，Salomon先生即是公司股东，也是公司债权人。
耽美小说 连城The consequences of separate legal personality for the company are as follows:
‐Members’ liability is limited 成员的责任是有限的
‐Perpetual succession arises as the company will need to be formally wound‐up 永久存续除非正式歇业
‐The company itself can own property 公司可以拥有自己的资产
‐The company can sue, and be sued in its own name 公司可以以自己的名义起诉会被起诉
Lifting the veil 揭开公司的面纱
It has been recognized that in a number of circumstances that the operation of the veil of incorporation would allow people to evade their legal obligations, or use companies to commit frauds. As such there are common law and statutory exceptions to the general rule in Salomon v Salomon. 不管普通法还是成文法，都会有例外，公司的面纱会被揭开，公司的董事或成员对公司的债务承担个人责任。  Under these exceptions the veil is lifted meaning that the members or directors of a company can be held personally liable for the debts of the company.
●普通法的例外：
(a)Where a company is being used to evade legal duties 如果这个公司是为了逃避法律义务，那公司的面纱揭开考点
案例：Gilford Motor Co v Horne 成员离开原公司，借用老婆名义另开了一家同类公司产生竞争。违反了原合作协议禁止同业竞争。法院调查：该成员是新公司的幕后老板，所以把新公司面纱揭开，该成员承担责任。
(b)To recognise the alien enemy character of a company认定公司外来敌人的性质
案例：Daimler Co Ltd v Continental Tyre and Rubber Co (GB) Ltd 英国公司拒付货款，认为德国股东注册在英国的公司，其经济利益流入会最终回到德国，变成武器来攻击英国。法官支持。
(c)To identify the controlling mind of a company in cases of corporate manslaughter 公司的经营
股东/管理层在管理公司时，是否有杀人过失的经营失误姜震昊
案例：RvOllLtd 漂流公司老板的管理程序存在非常大的安全隐患，有严重的管理失误，四个小孩子的死亡，管理层需要负责，揭开公司面纱。
(d)Recognising the breakdown of a quasi‐partnership relationship 准合伙关系的破裂
案例：Ebrahimi v Westbourne Galleries (5). AB各50%组成合伙企业，商议引进B的儿子C，则A变为49%，C变为1%，现在BC要求所有利润仅归B，不给A。A要求强制清算解散公司，因为不公平正义，法官支持。
(e)Where a group of companies is operating as ‘a single economic entity’ 当集团公司的营运是
一个独立经济实体
案例：DHN v Tower Hamlets (6) B有场地，A母公司掌控所有运作，包括管理和做账。关于B 公司的政府收地赔偿，需要考虑A母公司的实际利润，虽然B公司的账目上看不到利润。
注意：this is an exception to the general rule for group companies per Adams v Cape Industries
案例：Adams v Cape Industries A告B公司未果，告B在英国的C子公司。C子公司和B母公司经营，业务，财务完全分离，所以法官不支持A的诉求。因为BC是两个独立的经营实体。  成文法的例外：
(a) Failing to correctly disclose the company’s full name on company documents 没有在公司文件上正确披露公司的全名，由公司秘书承担责任。
(b) Fraudulent trading –continuing to trade an insolvent company with intent to defraud 欺诈交易，快破产的公司以欺诈为目的而进行的交易
(c) Wrongful trading –continuing to trade an insolvent company without taking all reasonable steps to minimise the potential losses to creditors不当交易，与无力清偿债务的企业交易，且没有采取必要的步骤来减少潜在的损失。
§PPT答案：A、C、C、B、