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EX75 Notice of Intention to Claim Drawback Use This Form to Tell Us of an Intention to Claim Drawback Hmrc Gov

EX75 Notice of Intention to Claim Drawback Use This Form to Tell Us of an Intention to Claim Drawback Hmrc Gov

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once an issue was actually litigated and decided on the merits by a court that issue may not be litigated a second time even if even if done later as part of an unrelated lawsuit unlike res judicata collateral estoppel only applies to issues actually litigated and decided by the court in one sense collateral collateral estoppel is more narrow than res judicata if you recall we said that res judicata bars all claims that could have been brought pursuant to the transaction or occurrence that underlies the case collateral estoppel is limited explicitly to issues that were actually litigated but collateral estoppel is also more broad than res judicata it bars the Reid litigation of issues even if the prior litigation and the current litigation did not arise out of the same transaction or occurrence indeed even if they are otherwise completely unrelated let's use an example to illustrate Paul and Deborah have a contract dispute Paul sues Deborah for breach of contract Deborah Kerr D

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