Daimler Co Ltd v Continental Tyre and Rubber Co (Great Britain) Ltd is a United Kingdom company law case, including the idea of enemy and 'control' company'scharacter.

The secretary of the company was English, whereas all the directors were the residents of German. The tyres of Continental Tyre and Rubber Co Ltd were supplied to Daimler. However, Daimler was bothered that making payments for the tyres might contradict violation for making a trade with the foe.

Scrutton J accepted the master's opinion, that those contracts were legal. The decision was also affirmed by Pickford LJ Kennedy LJ, Lord Reading CJ, Phillimore LJ and Cozens-Hardy LJ holding that violation should not occur. They also held that the company didn't change the character due to the beginning of war. In favor of Daimler Co Ltd, Mr Gore-Browne started fighting verbally that during the war time, the technicality must be swept away.

At the beginning of the Second World War, the Trading with the Enemy Act 1939 section 2(1)(c) came into existence. Lord Steyn made the point in Bermuda Cablevision Ltd v Colica Trust Co Ltd that the expressions like 'controlling interest' and 'control' take their color from the context they emerge in. The idea of the company’s character was also seen in the Merchant Shipping Act 1988 said that only the fishing vessels which are registered as 'British' can do fishing for the United Kingdom quota and British should own 75% of a ‘British’ company.