mirror operation

mirror operation
   a firm formed to continue a previous business while avoiding its liabilities
   Not one manufacturing glasses or publishing a type of newspaper daily:
    Mr Chorlton claimed last night that Club Encounters was a mirror operation with the same client base, created to avoid expensive 'unreasonable' litigation lodged against Close Encounters of the Best Kind by a former business associate. (Daily Telegraph, 30 October 1997)

How not to say what you mean: A dictionary of euphemisms. . 2014.

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