Found: (emphasis added) - see Court of Appeal Judgment at [2018] EWCA Civ 817 at [18]. 6 See Lord Millett

Found: Lord Millett in Ghaidan v Godin-Mendoza [2004] UKHL 30, [2004] 2 AC 557, at 588, who observed that

Found: As explained by Lord Millett in Foskett v McKeown [2001] 1 AC 102 at 127H–128C: 5 “We speak of

Found: In Hallam, Lord Millett, at [18], referring to what he had said in Anyanwu, said that “aiding requires

Found: In support of that view, he cites Lord Millett in R (Edison First Power Ltd) v Central Valuation Officer

Found: R (Edison First Power Ltd) v Central Valuation Officer [2003] UKHL 20, [2003] 4 All ER 209, Lord Millett

Found: Enforcement Act 2007 23 see Henderson LJ in Degorce v HMRC [2017] EWCA Civ 1427 at [95] and Lord Millett

Found: weight to be given to particular evidence is a matter for the first instance decision-maker, as Lord Millett

Found: As Lord Millett put it, there must be some fact “which tilts the balance and justifies an inference

Found: This approach, as I see it, is consistent with the conclusion of my noble and learned friend Lord Millett

Found: Lord Millett said that “The supposed dichotomy between legal and commercial concept s has caused great

Found: Lord Millett said at [38]: “The question is one of statutory construction.