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Abstract: The seminal judgment of Lord Hoffmann in Meridian Global Funds Management Asia Ltd v Securities Commission in 1995 did much to clarify the law on corporate attribution. In doing so, the case highlighted the problems of anthropomorphism and in focusing on the “directing mind and will” concept. Notwithstanding Lord Hoffmann’s warnings on the dangers of the imagery employed in that concept, courts continue to rely on the “directing mind and will” concept. However, as forewarned, the continuing use of the idea of the directing mind has led to legal confusion and fallacious reasoning, as demonstrated by recent judicial decisions. This article argues that the directing mind and will concept (together with the identifi cation theory) should be dispensed with entirely in the context of corporate attribution.
Keywords: companies; attribution; directing mind and will; identifi cation theory; alter ego; illegality
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