- Cited — BT Plc v The Commissioners for HMRC 2023-12-04
“…ys Ltd v Zodiac Seats UK Ltd [2013] UKSC 46, [2014] AC 160 at [20] per Lord Sumption, citing the speech of Lord Keith in Arnold v National Westminster Bank plc [1991] 2 AC 93). Although there are very significant limitations on issue estoppel in a tax context because of the way that tax is charged on a periodic basis (see Caffoor v …”
- Cited — Denaxe Limited v Paul Cooper & Anor 2023-06-30
“…In relation to issue estoppel, Lord Sumption referred to the classic statement of that principle by Lord Keith in Arnold v National Westminster Bank plc [1991] 2 AC 93 (“Arnold”) at page 105D-E,…”
- Cited — J (Children: Reopening Findings of Fact) 2023-04-28
“…[1991] 2 AC 93 at 109 Lord Keith of Kinkel stated:…”
- Cited — Tyne and Wear Passenger Transport Executive (trading as Nexus) v National Union of Rail, Maritime and Transport Workers & Anor. 2022-10-27
“…[1991] 2 AC 93. Having analysed the reasoning in the speech of Lord Keith, with whom the rest of the committee agreed, at para. 22 of his judgment he summarises the position …”
- Cited — Tyne and Wear Passenger Transport Executive (trading as Nexus) v National Union of Rail, Maritime and Transport Workers & Anor. 2022-10-27
“…[1991] 2 AC 93). Any attempt to dispose of a claim otherwise than on its merits will therefore have to be based on issue estoppel (where the same “could and should” issue wil…”
- Cited — In the matter of Kings Solutions Group Limited 2021-12-17
“…ier proceedings: see Lord Sumption’s analysis at paragraphs 20-22 of Virgin Atlantic v Zodiac Seats of Lord Keith’s speech in Arnold v National Westminster Bank[1991] 2 AC 93.…”
- Considered — Thomas v Luv One Luv All Promotions Ltd & Anor 2021-05-20
“…reme Court in Virgin Atlantic Airways Ltd v Zodiac Seats UK Ltd. After considering previous authority (and in particular Arnold v National Westminster Bank plc [1991] 2 AC 93) Lord Sumption summarised the position at [22]:…”
- Followed — Unite the Union v Alec McfAdden 2021-02-19
“…aragraph 22 of his judgment in Virgin Atlantic Airways Ltd v Zodiac Seats UK Ltd [2014] AC 160 Lord Sumption stated that Arnold v National Westminster Bank Plc [1991] 2 AC 93 is authority for the following propositions:…”
- Cited — Unite the Union v Alec McfAdden 2021-02-19
“…UKSC 46; [2014] AC 160, at paras. 17-26, where Lord Sumption JSC also cited the important decisions of the House of Lords in Arnold v National Westminster Bank [1991] 2 AC 93 and Johnson v Gore-Wood & Co [2002] 2 AC 1. At para. 17, Lord Sumption said:…”
- Cited — Al-Siri, R (On the Application Of) v Secretary of State for the Home Department 2021-02-08
“…In Arnold v National Westminster Bank plc [1991] 2 AC 93 HL, Lord Keith of Kinkel, giving the leading speech, emphasised that there was no logical difference between “a point which was previously raised and decided a…”
- Cited — Allsop v Banner Jones Ltd (t/a Banner Jones Solicitors) 2021-01-08
“…ng (No 2), [1948] Ch 221. An issue estoppel created by earlier litigation is binding subject to narrow exceptions: see Arnold v. National Westminster Bank plc, [1991] 2 AC 93. But the scope for re-examination in criminal proceedings is much wider. Fresh evidence is more readily admitted. A conviction may be set aside as unsafe and u…”
- Cited — Hillside Parks Ltd v Snowdonia National Park Authority 2020-11-03
“…the Henderson principle was given by Lord Sumption in Virgin Atlantic at para. 20: the decision of the House of Lords in Arnold v National Westminster Bank plc [1991] 2 AC 93. In that case there had been a subsequent development in the law.…”
- Considered — Srivatsa v Secretary of State for Health & Anor 2018-04-26
“…eneral procedural rule against abusive proceedings”. At [20] to [22] he considered the decision of the House of Lords in Arnold v National Westminster Bank plc [1991] 2 AC 93. At [20] he quoted with approval Lord Keith’s description of issue estoppel:…”
- Cited — Srivatsa v Secretary of State for Health & Anor 2018-04-26
“… character of both cause of action estoppel and issue estoppel where the conduct is not abusive. As Lord Keith put it in Arnold v National Westminster Bank plc [1991] 2 AC 93, 110G, “estoppel per rem judicatam, whether cause of action estoppel or issue estoppel, is essentially concerned with preventing abuse of process”.” (Emphasis …”
- Cited — Shiner & Anor v The Commissioners for HMRC 2018-01-23
“…[1991] 2 AC 93 the House of Lords held that the tenant under a lease was not estopped from challenging on a subsequent rent review an earlier decision of Walton J on the cons…”
- Cited — Nottinghamshire Police v Gray, R. (On the Application of) 2018-01-22
“…ints which had to be and were decided in order to establish the existence or non-existence of a cause of action: Arnold v National Westminster Bank Plc (No. 1) [1991] 2 AC 93; Virgin Atlantic Airways Ltd v Zodiac Seats UK Ltd [2013] UKSC 46, [2014] AC 160 at [22].…”