In this article, Andrew Bowen QC looks at the concept of Piercing the Corporate Veil whereby the courts have granted relief which appears to involve disregarding the separate legal personality of a company from the person or persons who control it. This has recently come under scrutiny, culminating in the Supreme Court decision on ancillary relief in Prest v Petrodel Resources Ltd [2013] 2 A.C. 415. This article was first published in Greens Business Law Bulletin, Issue 129 (published April 2014) and is reproduced here with the kind permission of W. Green, The Law Publishers.