The distinction between concealment and evasion lies at the heart of the recent UK Supreme Court decision in Prest v Petrodel Resources Limited, a decision which was handed down on 12 June 2013. The case contains an impressive analysis of the case law development of the English law principle of piercing the corporate veil; that is where English courts have been prepared to look through corporate structures to identify those who stand behind them, placing aside the doctrine of separate corporate legal personality