“… Deane) which apply the same rule – see, for example, Re Hartland [1911] 1 Ch 459; Secretary of State for Employment and Productivity v Clarke Chapman & Co Ltd [1971] 1 WLR 1094 (per Widgery LJ at p. 1102); and R (DK) v Her Majesty’s Revenue and Customs [2022] EWCA Civ 120, [2022] 3 All ER 1025 (per Singh LJ at para. 46). I have focuse…”
“…a “compelling reason” not to follow a Scottish decision on the same point: see e.g. Secretary of State for Employment and Productivity v Clarke Chapman & Co Ltd[1971] 1 WLR 1094, at 1102 (Widgery LJ); and Deane v Secretary of State for Work and Pensions[2010] EWCA Civ 699; [2011] 1 WLR 743, at para. 26 (Ward LJ), citing Abbott v Philbi…”