JUDGMENT BY THE SUPREME COURT OF JUDICATURE COURT OF APPEAL (CIVIL DIVISION), ENGLAND RENDERED IN 2004 IN CASE  EWCA Civ. 1660
Subject Matter: Issue estoppel (estoppel by res judicata) created by an arbitral award in another arbitration between different parties in a related dispute.
Finding: An arbitral award between A and B does not give rise to issue estoppel (estoppel by res judicata) in a separate arbitration on a related dispute between B and C.
Claimants: 1. Sun Life Assurance Co. of Canada (Canada), 2. American Phoenix Life and Reassurance Co. (USA), 3. Phoenix Home Life Mutual Insurance Co. (USA)
Respondent: The Lincoln National Life Insurance Co (USA)
Place of Court Proceedings: London, England
Applicable Law: English Arbitration Act 1996 (section 69)
Given the complexity of the facts and the length of this judgment, a summary of the relevant factual background is set out below and only extracts of the relevant legal sections of the judgment of the Court of Appeal have been reproduced.