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Kieran Corrigan & Co Ltd v OneE Group Limited & Ors

23 March 2023
[2023] EWHC 649 (Ch)
High Court
A company stole another company's secret tax plan and used it to make money. The court said they were wrong and should pay for it, but some parts of the case were too old to be considered.

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.

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