Kieran Corrigan & Co Limited v Onee Group Limited & Ors
| Court | Chancery Division |
| Judge | His Honour Judge Cadwallader |
| Neutral Citation | [2024] EWHC 2146 (Ch) |
| Date | 16 August 2024 |
| Year | 2024 |
| Counsel | Jonathan Hill,Martin Budworth |
Neutral Citation Number: [2024] EWHC 2146 (Ch)
Case No : BL-2020-001626
IN THE HIGH COURT OF JUSTICE
BUSINESS & PROPERTY COURTS OF ENGLAND AND WALES
BUSINESS LIST ( ChD )
The Business and Property Courts of England & Wales
HMCTS
7 Rolls Building
Fetter Lane
London EC4A 1NL
Date: 16 August 2024
Before :
His Honour Judge Cadwallader
- - - - - - - - - - - - - - - - - - - - -
Between :
KIERAN CORRIGAN & CO LIMITED Claimant
- and -
(1) ONEE GROUP LIMITED
(2) BASHIR TIMOL
(3) DOMINIC SLATTERY
(4) TIMOTHY JOHNSON
Defendants
- - - - - - - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - -
Jonathan Hill (instructed by TLT LLP) for the Claimant
Martin Budworth (instructed by Lawhive Legal Ltd) for the First and Third Defendants
The Second Defendant not attending or being represented
The Fourth Defendant in person
Hearing dates: 14, 15, 16 May 2024
Judgment circulated in draft 6 August 2024
- - - - - - - - - - - - - - - - - - - - -
Approved Judgment
This judgment was handed down remotely at 10.30am on 16 August 2024 by circulation to
the parties or their representatives by e-mail and by release to the National Archives.
High Court Approved Judgment Kieran Corrigan & Co Limited v OneE Group Limited and Ors
HHJ Cadwallader:
Introduction
Inquiry as to damages
1. This judgment concerns the inquiry as to damages in this case, at which the Court is
to determine the quantum of the Claimant’s claims for damages against the First,
Third and Fourth Defendants for their misuse of confidential information, and
associated unlawful means conspiracy, consisting in their taking and using the
Claimant’s confidential information (‘Confidential Information’) relating to a tax
planning structure, of several variants (‘the Structure’), based on relief for expenditure
Tax Act 2009 (‘CTA’) which enabled small and medium-sized enterprises (‘SMEs’)
not involved in R&D to take advantage of the relief.
The liability judgment
2. These Defendants’ liability was established in the judgment (‘the Judgment’) of
Jonathan Hilliard KC (‘the Judge’), which he gave on 23 March 2023 following a 5-
day trial in December 2022.
3. He rejected the evidence of the Third and Fourth Defendants that they had not copied
and used the Confidential Information in the Defendants’ own structure (‘the
Nemaura Structure’), which was based on providing R&D to a company connected
with OneE (and partly owned by the Second Defendant), namely Nemaura Pharma
Limited (‘Nemaura’). He held that the Nemaura Structure embodied and utilised the
Claimant’s Confidential Information.
4. The Confidential Information itself is set out in [219] of the Judgment. It included a
detailed set of draft Instructions to Counsel (‘the Instructions’) prepared by Mr Kieran
Corrigan, the Claimant’s principal, which provided a description of the Structure
(including various options for its implementation, for instance as to gearing) and
associated tax analysis. Key parts of the Confidential Information are set out in the
tables in the Appendix to the Judgment, with comparisons to a prior structure (‘the
Ultra Green Structure’) and the Nemaura Structure and an earlier, 2013, structure
Page 3
Get this document and AI-powered insights with a free trial of vLex and Vincent AI
Get Started for FreeStart Your Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant
-
Access comprehensive legal content with no limitations across vLex's unparalleled global legal database
-
Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength
-
Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities
-
Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting
Start Your Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant
-
Access comprehensive legal content with no limitations across vLex's unparalleled global legal database
-
Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength
-
Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities
-
Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting
Start Your Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant
-
Access comprehensive legal content with no limitations across vLex's unparalleled global legal database
-
Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength
-
Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities
-
Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting
Start Your Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant
-
Access comprehensive legal content with no limitations across vLex's unparalleled global legal database
-
Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength
-
Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities
-
Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting
Start Your Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant
-
Access comprehensive legal content with no limitations across vLex's unparalleled global legal database
-
Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength
-
Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities
-
Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting