What Was the Main Rule That Was Established in Gilford

What was the main rule that was established in Gilford Motors v Horne (1933) ?

A) The corporate veil can be lifted if the company was used as a 'sham' to breach a contract.
B) A person who was the main shareholder and director of a company could also be an employee of the company.
C) A director who takes no part in the daily business of the company may be liable for debts it incurs when it was insolvent.
D) A company is separate from the person who controls it.