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Estoppel explained: What the UK Supreme Court's latest decisions mean for offshore litigation What is estoppel? The narrow limits of issue estoppel Practical guidance for offshore litigators
The UK Supreme Court has recently delivered judgment in Skatteforvaltningen v MCML Ltd which has helped focus the parameters of estoppel, together with previous landmark decisions, such as Tinkler v HMRC estoppel by convention (Harneys' article on Tinkler can be viewed here), and Guest v Guest, regarding proprietary estoppel (Harneys' article on Guest can be viewed here).
In this article, we analyse the key decisions and consider what they mean for practitioners in the BVI and other offshore jurisdictions.
Estoppel is a term used to refer to a collection of legal doctrines, all of which are…
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