This article uses Atiyah and Summer's categorisation of the attributes of formal legal reasoning in Form and Substance in Anglo-American Law to examine the type of legal reasoning process used by the courts in England and Wales when determining the second stage of vicarious liability. The analysis shows that, although remaining formal in nature, the shift away from the Salmond test has resulted in a shift in the type of form used by the courts. It is suggested that future guidance issued by the Supreme Court to lower courts when determining the second stage of vicarious liability needs to take account of this change for the guidance to be effective.

中文翻译：

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辨别替代责任第二阶段的形式

本文使用 Atiyah 和 Summer 对形式法律推理属性的分类英美法中的形式与实质检查英格兰和威尔士法院在确定替代责任的第二阶段时使用的法律推理程序的类型。分析表明，虽然在本质上仍然是正式的，但从萨尔蒙德测试的转变导致法院使用的表格类型发生了变化。建议未来最高法院下发给下级法院的指导意见在确定第二阶段替代责任时需要考虑这一变化，以确保指导意见的有效性。