Tesco Supermarkets Ltd. v. Nattrass [1971] UKHL 1 is a leading decision of the House of Lords on the "directing mind" theory of corporate liability. This is a leading case on the Trade Descriptions Act 1968 section 24(1), where Tesco relied upon the defence of the ‘act or omission of another person’ i.e. their store manager, to show that they had taken all reasonable precautions and all due diligence.
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