ABSTRACT
The concept of lifting the veil of incorporation has a really been misunderstood for a great period of time especially by the lay man. It has been called upon even where the necessary statutory as well as common law provision do not necessitate. Even for the legal minds the mechanism for putting this substantive law into procedure have been murky and unclear. This paper is therefore aimed at prounding simplistic elucidation on the whole concept of lifting the veil of incorporation more so in content that satisfies the Ugandan environment.