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When will a ‘GLO issue’ bind all parties on the group register? (Axa Sun Life plc v HMRC)

Published on: 11 December 2024

Table of contents

  • What are the practical implications of this case?
  • What is a GLO issue
  • What is the general rule about a decision on a GLO issue
  • When will the court ‘order otherwise’
  • What was the background?
  • What did the court decide?
  • Case details

Article summary

Dispute Resolution analysis: The Court of Appeal has clarified when a decision on a ‘GLO issue’ will bind parties on the group register, and when the court will exercise its discretion to ‘order otherwise’ under CPR 19.23(1). As a general rule, determination of a GLO issue will bind all other parties on the group register at the relevant time. The court needs a strong reason to depart from that general rule. The principles of res judicata found in issue estoppel provide a helpful guide to when the court can depart from the general rule and ‘order otherwise’. Written by Harriet Campbell, senior knowledge lawyer at Penningtons Manches Cooper LLP.

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