The Industrial Cases Reports
[2011] ICR 224
Supreme Court
Regina (Coke-Wallis)
v
Institute of Chartered Accountants in England and Wales
[2011] UKSC 1
2010 Nov 8,
9;
2011 Jan 19
Lord Phillips of Worth Matravers PSC, Lord Rodger of Earlsferry, Lord Collins of Mapesbury, Lord Clarke of Stone-cum-Ebony, Lord Dyson JJSC
Estoppel— Per rem judicatam— Cause of action estoppel— Successive disciplinary complaints by regulatory body against accountant— First complaint dismissed— Whether final determination on merits— Accountant contending second complaint same as first— Whether autrefois acquit or res judicata applying— Whether cause of action estoppel applying to disciplinary proceedings— Whether second complaint barred