1 Sentences With "attribute liability to"

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A company must be set up to avoid existing obligations, not future and hypothetical obligations not yet arisen. The court held that one of Cape's subsidiaries (a special purpose vehicle incorporated in Liechtenstein) was in fact a façade, but on the facts, it was not a material subsidiary such as to attribute liability to Cape. Cases like Holdsworth, Scottish Coop and DHN were distinguishable on the basis of particular words on the relevant statutory provisions.