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England and Wales Case Law

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Employment law

D Kaur v Birmingham City Council

The Employment Appeal Tribunal held that the claimant’s appeal against dismissal on withdrawal failed, finding no error in the tribunal’s Rule 52 analysis.

  • Dismissal upon withdrawal
  • Disability discrimination
  • Sex discrimination
  • Interests of justice
  • Cause of action estoppel
  • Employment-tribunal-withdrawal
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Admiralty [2025] EWHC 73 (Admlty)

Reseau De Transport D'electricite v Costain Ltd

Reseau De Transport D'electricite v Costain Ltd [2025] EWHC 73 (Admlty) (20 January 2025)

The High Court struck out Stema UK’s attempt to raise an Article 1(4) limitation defence, holding it was barred by res judicata, estoppel, and abuse of process.

  • Limitation of liability for maritime claims
  • Res judicata
  • Cause of action estoppel
  • Issue estoppel
  • Abuse of process
  • Henderson v henderson
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Civil procedure [2025] EWHC 15 (Ch)

Mahmood v KPMG LLP & Anor

Mahmood v KPMG LLP & Anor [2025] EWHC 15 (Ch) (14 January 2025)

The High Court struck out a repeat professional negligence claim as an abuse of process, held the claimant lacked standing after bankruptcy, and found the claim totally without merit.

  • Abuse of process
  • Res judicata
  • Issue estoppel
  • Cause of action estoppel
  • Bankruptcy and standing
  • Limitation of actions
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Tax law

David Henry v The Commissioners for HMRC

The New Appeal is an abuse of process because it seeks to relitigate the same subject matter after the first appeal was struck out for procedural failures attributable to the appellant's representative. There is no special reason to depart from the general rule that the client bears the consequences of their representative's failures. Reliance on an incompetent adviser does not justify a second appeal.

  • Strike out for procedural non-compliance
  • Abuse of process
  • Cause of action estoppel
  • Tribunal procedure
  • Representative incompetence
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Tax law

Vistry Homes Ltd & Anor v The Commissioners for HMRC

Neither cause of action estoppel, issue estoppel, nor abuse of process apply to prevent the appellants from bringing the 2022 appeals, as the deemed determination from the withdrawn Linden appeal was limited to supplies under the Merlin agreement and does not extend to the new appeals involving different contracts and periods; each supply must be considered on its own facts and economic reality.

  • Vat assessments
  • Strike out applications
  • Cause of action estoppel
  • Issue estoppel
  • Abuse of process
  • Nature of supplies for vat purposes
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Employment law

The Home Office v J Oxley

The Employment Appeal Tribunal held that the tribunal had misread the 2017 and 2021 claims and wrongly decided estoppel, Rule 52, and abuse of process.

  • Cause of action estoppel
  • Abuse of process
  • Indirect disability discrimination
  • Employment tribunal rules
  • Res judicata
  • Employment-appeal-tribunal
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Trusts and estates [2022] EWHC 2843 (Ch)

Margulies v Margulies

Margulies v Margulies [2022] EWHC 2843 (Ch) (10 November 2022)

The High Court struck out Stephen Margulies’s claim against his brother Marcus, holding it was barred by res judicata and issue estoppel and was an abuse of process.

  • Secret trusts
  • Res judicata
  • Abuse of process
  • Summary judgment
  • Cause of action estoppel
  • Issue estoppel
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Tax law

Telent Technology Services Limited v The Commissioners for HMRC

Withdrawal of the earlier appeal under VATA s 85(4) created a deemed agreement and judicial determination that VAT for the overlap periods was irrecoverable; cause of action estoppel, issue estoppel, and abuse of process bar the appellant from relitigating recovery of VAT for those periods.

  • Vat recovery
  • Estoppel
  • Abuse of process
  • Cause of action estoppel
  • Issue estoppel
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England and Wales decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.