Key Facts
- •Kieran Corrigan & Co Ltd (Claimant) developed a tax mitigation scheme using R&D relief provisions.
- •Information relating to this scheme was allegedly confidential.
- •OneE Group Ltd and others (Defendants) allegedly misused this information to promote their own structure (Nemaura structure).
- •Claim included breach of confidence, unlawful means conspiracy, and procuring breach of contract.
- •Split trial: liability decided first.
- •The Claimant's structure involved using Limited Liability Partnerships (LLPs) and subcontractor R&D relief.
Legal Principles
Breach of Confidence
Coco v AN Clark (Engineers) Ltd [1969] RPC 41
Trade Secrets
Trade Secrets (Enforcement, etc.) Regulations 2018
Joint Liability
Fish & Fish Ltd v Sea Shepherd UK [2015] AC 1229
Unlawful Means Conspiracy
Racing Partnership Ltd v Done Bros Ltd [2021] Ch 233 (CA)
Procuring Breach of Contract
OBG Ltd v Allan [2008] 1 AC 1
Limitation Act 1980
Limitation Act 1980
Outcomes
First, Third, and Fourth Defendants liable for breach of confidence.
Misuse of confidential information regarding the tax mitigation scheme.
First, Third, and Fourth Defendants liable for unlawful means conspiracy (acts on or after 5 October 2014).
Common design to develop and market the Nemaura structure using Claimant's confidential information; intention to injure.
Defendants not liable for procuring breach of contract.
Claim time-barred; insufficient evidence of direct involvement of all defendants in procuring the breach.
Claimant's claim for court fees is dismissed.
Following precedent, a claim for an account of profits is not considered a 'money claim' for court fee purposes.
Claimant is entitled to an inquiry as to damages.
Prima facie evidence of loss due to the use of confidential information without compensation and damage to market position.