“…elevant, even highly relevant, in some cases may well be of little or no relevance in other cases: see, for example, the judgment of Nolan LJ in Hall v Lorimer [1994] 1 WLR 209 at 218 where he observed that questions relevant to a person carrying on a business “may be of little assistance in the case of one carrying on a profession or…”
“…The Court of Appeal ([1994] 1 WLR 209) dismissed the Revenue’s appeal. RMC was referred to in argument but not cited by Nolan LJ in his judgment, with which Dillon and Roch LJJ agreed. Like Mummery…”