Found: and the view that it would re- emerge as it existed before the statute was stated more clearly by Lord Pearce

Found: ascertain the subjective intentions of the relevant party ( IRC v Brebner [1967] 2 AC 18 at 27 per Lord Pearce

Found: Mr Brown that courts and tribunals nor mally use the term “credibility” in the way described by Lord Pearce

Found: Lord Wilson w ent on to quote Lord Reid ’s speech in Padfield (which was supported by Lord Pearce

Found: Lord Pearce s imilarly explained that it was the machinery employed for the distribution of the assets