This issue has arisen numerous times in the courts, in a wide range of contexts, both criminal and civil. In El Ajou v Dollar Land Holdings plc, Lord Hoffmann and the other members of the Court of Appeal, in a case concerning knowing receipt, considered that there were two possible ways in which the knowledge of a person could be attributed to a company. If the person is an agent of the company, their knowledge might be imputed to the company in accordance with agency principles. Alternatively, their knowledge could be treated as the company's knowledge on the basis that they were the directing mind and will of the company and should be identified as the company. Subsequently, in Meridian Global Funds Management Asia Ltd v Securities Commission, Lord Hoffmann analysed the rules by which acts and knowledge of individuals are attributed to a company. There are three sorts of rules of attribution: primary, general and special rules of attribution. The primary rules of attribution