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.

Tesco was offering a discount on washing powder which was advertised on posters displayed in stores.

Tesco was charged under the Trade Descriptions Act 1968 for falsely advertising the price of washing powder.

In its defence Tesco argued that the company had taken all reasonable precautions and all due diligence, and that the conduct of the manager could not attach liability to the corporation.