- Cited — Peter Orji & Anor v Sukhdip Nagra & Anor 2023-11-06
“…arties or their privies will amount to an abuse of process” (emphasis supplied). More recently, Nugee LJ reiterated in Wilson and Another v McNamara and Others [2022] EWHC 243 (Ch) at [57], by reference to Henderson v Henderson itself, that “the principle does not arise if there has not been a previous adjudication” by the court.…”
- Explained — Dawson's (Wales) Ltd v The Commissioners for HMRC 2023-03-28
“…nowden LJJJ, Mr Perfect’s solicitors informed the court that, in the light of the decision of Nugee LJ, sitting as a first instance judge, in Wilson v McNamara [2022] EWHC 243 (Ch), Mr Perfect no longer sought to resist HMCR’s appeal on the excise duty issue. At [41] of his judgment in that case, Nugee LJ explained that there was no dispu…”
- Cited — Mark John Wilson & Anor. v Michael Bernard McNamara 2023-01-16
“…stified and proportionate. The judge’s judgment on the first hearing is at [2020] EWHC 98 (Ch), [2020] Pens LR 15; and his judgment on the second hearing is at [2022] EWHC 243 (Ch), [2022] BPIR 851.…”
- Cited — The Commissioners for HMRC v Martyn Glen Perfect 2022-03-15
“…22, however, Mr Perfect’s solicitors informed the Court that, in the light of the decision of Nugee LJ, sitting as a first instance Judge, in Wilson v McNamara [2022] EWHC 243 (Ch), Mr Perfect no longer sought to resist HMRC’s appeal on the excise duty issue.…”