The doctrine of issue estoppel and cause of action estoppel (collectively referred to as ‘res judicata’) stop a particular matter being litigated more than once, i.e. being re-opened.
Per Lord Keith in Arnold v NatWest Bank Plc  2AC 93
‘Issue estoppel may arise where a particular issue forming a necessary ingredient in a cause of action has been litigated and decided and in subsequent proceedings between the same parties involving a different cause of action to which the same issue is relevant one of the parties seeks to re-open that issue...’
Want to read more?
This content requires a Croner-i Tax and Accounting subscription.