The principle of issue estoppel (also known as res judicata) stops a particular matter being litigated more than once, i.e. being re-opened.

In Feehan v C & E Commrs [1995] BVC 19, Feehan had been convicted of failing to account for VAT on certain supplies. His later appeal to a tribunal was dismissed because it had already been proved beyond reasonable doubt that he had conspired to evade accounting for VAT.

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