BTI 2014 LLC v PRICEWATERHOUSECOOPERS LLP & Anor

BTI 2014 LLC v PRICEWATERHOUSECOOPERS LLP & Anor

The Divisibility Amendments do not plead a new cause of action and, even if they did, arise out of substantially the same facts as the existing claim; therefore, the court has discretion to allow them and does so. The Total Costs Amendments plead a new cause of action which does not arise out of substantially the same facts as the existing claim; the court has no power to allow them under s35 Limitation Act 1980 and CPR 17.4.

Parties
Claimant: BTI 2014 LLC; First Defendant: PricewaterhouseCoopers LLP; Second Defendant: Windward Prospects Limited
Jurisdiction
England and Wales
Judgment Date
15 July 2022
Procedural Posture
Civil (professional Negligence) / Application for Permission to Re Amend Amended Particulars of Claim
Outcome
Divisibility Amendments allowed; Total Costs Amendments refused
Legal Topics
Amendment of Pleadings, Limitation Periods, Auditor's Duties, Disclosure Requirements, Causation and Loss
Professional Negligence Audit Law Limitation of Actions Amendment of Pleadings Limitation Periods Auditor's Duties Disclosure Requirements Causation and Loss

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Parties

BTI 2014 LLC

Claimant

PricewaterhouseCoopers LLP

First Defendant

Windward Prospects Limited

Second Defendant

Procedural Posture

Civil (professional Negligence) / Application for Permission to Re Amend Amended Particulars of Claim

Legal Issues

  1. 1 Whether the proposed amendments (Divisibility Amendments and Total Costs Amendments) plead new causes of action
  2. 2 Whether any new cause of action arises out of the same or substantially the same facts as the existing claim
  3. 3 Whether the court should exercise its discretion to allow the amendments

Ratio Decidendi

The Divisibility Amendments do not plead a new cause of action and, even if they did, arise out of substantially the same facts as the existing claim; therefore, the court has discretion to allow them and does so. The Total Costs Amendments plead a new cause of action which does not arise out of substantially the same facts as the existing claim; the court has no power to allow them under s35 Limitation Act 1980 and CPR 17.4.

Court Disposition

Divisibility Amendments allowed; Total Costs Amendments refused

Orders

  • Permission granted to BTI to make the Divisibility Amendments under CPR 17.2(1)(b)
  • Permission refused to BTI to make the Total Costs Amendments under CPR 17.2(1)(b) or CPR 17.4