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England and Wales High Court (Queen's Bench Division) Decisions
You are here: BAILII >> Databases >> England and Wales High Court (Queen's Bench Division) Decisions >> Rihan v Ernst & Young Global Ltd & Ors  EWHC 901 (QB) (17 April 2020)
Cite as:  EWHC 901 (QB)
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QUEEN'S BENCH DIVISION
Strand, London WC2A 2LL
B e f o r e :
| MR AMJAD RIHAN
|- and -
|(1) ERNST & YOUNG GLOBAL LIMITED
(2) ERNST & YOUNG EUROPE LLP
(3) ERNST & YOUNG (EMEIA) SERVICES LIMITED
(4) EYGS LLP
Daniel Toledano QC, Nehali Shah and Joshua Crow (instructed by Orrick Herrington & Sutcliffe (UK) LLP) for the Defendants
Hearing dates: 24, 27-28, 31 January, 3-6, 12-13 February 2020
Crown Copyright ©
See Also:  EWHC 1380 (QB)
The Hon Mr Justice Kerr :
"the most globally integrated professional services organization in our mindset, structure and actions. This global structure is unique in our profession. It means that we can communicate and deliver our strategy worldwide and reinforce consistent standards around the world. The advantage that we have over our competitors exists where our global structure and our inclusive culture overlap and mix. It is the combination of these two elements that allows our global organization to win in the market and deliver the best service to each client …"
The IFAC Code
"(a) A sole practitioner, partnership or corporation of professional accountants;
(b) An entity that controls such parties, through ownership, management or other means; and
(c) An entity controlled by such parties, through ownership, management or other means."
"A larger structure:
(a) That is aimed at co-operation; and
(b) That is clearly aimed at profit or cost sharing or shares common ownership, control or management, common quality control policies and procedures, common business strategy, the use of a common brand-name, or a significant part of professional resources."
"A member body of IFAC or firm shall not apply less stringent standards than those stated in this Code. However, if a member body or firm is prohibited from complying with certain parts of this Code by law or regulation, they shall comply with all other parts of this Code.
Some jurisdictions may have requirements and guidance that differ from those contained in this Code. Professional accountants in those jurisdictions need to be aware of those differences and comply with the more stringent requirements and guidance unless prohibited by law or regulation."
"imposes an obligation on all professional accountants to comply with relevant laws and regulations and avoid any action that the professional accountant knows or should know may discredit the profession. This includes actions that a reasonable and informed third party, weighing all the specific facts and circumstances available to the professional accountant at that time, would be likely to conclude adversely affects the good reputation of the profession".
"A professional accountant in public practice shall not knowingly engage in any business, occupation, or activity that impairs or might impair integrity, objectivity or the good reputation of the profession and as a result would be incompatible with the fundamental principles."
"Independence of mind and in appearance is necessary to enable the professional accountant in public practice to express a conclusion, and be seen to express a conclusion, without bias, conflict of interest, or undue influence of others. Sections 290 and 291 provide specific guidance on independence requirements for professional accountants in public practice when performing assurance engagements."
"291.2 Assurance engagements are designed to enhance intended users' degree of confidence about the outcome of the evaluation or measurement of a subject matter against criteria. The International Framework for Assurance Engagements (the Assurance Framework) issued by the International Auditing and Assurance Standards Board describes the elements and objectives of an assurance engagement and identifies engagements to which International Standards on Assurance Engagements (ISAEs) apply. For a description of the elements and objectives of an assurance engagement, refer to the Assurance Framework.
291.3 Compliance with the fundamental principle of objectivity requires being independent of assurance clients. In the case of assurance engagements, it is in the public interest and, therefore, required by this Code of Ethics, that members of assurance teams and firms be independent of assurance clients and that any threats that the firm has reason to believe are created by a network firm's interests and relationships be evaluated. …."
"will ensure that GD refiners avoid contributing to conflict, and that they will play their part in combatting abuses of human rights, terrorist financing and money laundering."
"has both the right and the obligation to see that the issue is referred to the next level of authority. If the engagement quality reviewer makes recommendations that the engagement partner does not accept and the matter is not resolved to the reviewer's satisfaction, the report is not issued until the matter is resolved by following the appropriate consultation processes for resolution of professional differences…"
"Additional areas may also constitute a breach of the review protocol and accordingly areas of zero tolerance and/or corrective/preventive actions will be detailed in due course.
In this case, the reviewer should report any of the above-mentioned breaches to DMCC with supporting evidence."
"Any instances of zero tolerance non-compliance should be reported by the auditor to those charged with governance at the Refiner within 24 hours and communicated to the LBMA Chief Executive".
The Kaloti assurance audit
"He took a scanner and showed that the gold content was more than 85% and these bars are silver coated which are from Moroccan supplier. He said that its normal to receive silver coated gold bars especially from Morocco due to the gold export limits imposed by the Moroccan customs. He also said that the silver coated gold bars are declared as gold in Dubai customs and they rely on Dubai customs paper."
(1) an unpublished "management report" by EY Dubai, detailing Kaloti's performance against applicable standards, stating the extent of compliance for each requirement, classifying the risk level in each case of non-compliance as low, medium, high or zero tolerance; and stating an overall conclusion on the extent of compliance with an overall risk rating;
(2) a published "compliance report" by Kaloti, stating its own level of compliance in a manner consistent with the management report, stating its level of compliance for each requirement, classifying risk levels using the same classification as in the management report and stating an overall conclusion on the extent of the refiner's compliance, with an overall risk rating; and
(3) a published "assurance report" by EY Dubai, explaining whether the compliance report fairly describes Kaloti's performance against the requirements of the applicable standards.
The claimant's concerns
The claimant's preparations to leave Dubai
The meetings in Europe in July 2013
Investigations in Dubai
Further discussions in the UK
"This is a huge responsibility and I would like that we all share carrying it together. If you decide not to, I will have to carry it on my own and would take the most legal and moral procedure to pass on the message to the relevant stakeholders.
The matter is very time sensitive; every day that passes we are further away from meeting the LBMA's deadline and puts our reputation further at risk and more atrocities down the Conflict Minerals supply chain would be committed, some of which could have been possibly avoided if we disclosed the details that we have. I urge you to take my proposed solution described above; I hope that we don't end up going separate ways but given the time sensitivity, I need to know your conclusion by the end of tomorrow 23 July 2013. …"
The replacement of the claimant as engagement partner
Further discussions in the UK
"I mean, you saw in the call I was happy with what he was saying. But that did not happen. It's similar to always making promises and talking and making lots of fluffy nice statements and then in reality what happens is shocking. [Q. But you accept that what he said was music to your ears; correct?] A. If everything is transparent and goes to the public domain and everything, I would be very, very happy."
The September 2013 assurance audit reports
"We acknowledge the inherent transactional risks of dealing in physical gold against cash, which has historically been the typical modus operandi in Dubai's cosmopolitan wholesale gold market and we accept that during the period under review we actively participated in this sector of the market. During the period our formal risk assessment did not adequately address the additional risks inherent in such transactions [words added].
In addition we did not document our review of the risk assessment methodology utilised by our international subsidiaries. [sentence or part of sentence added]
We also acknowledge transactions [with the bars coated with silver] [words deleted] with respect to the supply of physical gold from [Morocco] [the word "Morocco" is deleted] a North African country in which there were certain documentary irregularities which our risk assessment did not red flag" [words substituted for "Morocco"].
"describes fairly the activities undertaken during the period to demonstrate compliance and management's overall conclusion contained therein is in accordance with the requirements of the DMCC's Practical Guidance for Market Participants in the Gold and Precious Metals Industry, version 1 April 2012 and with DMCC Review Protocol on Responsible Sourcing of Precious Metals Version 3.1, June 2013."
"Without modifying our conclusion, we draw attention to the description of the non-compliance contained within the Refiner's Compliance Report. This relates to inadequacies in internal supply chain due diligence documentation on a number of suppliers, inadequacies in strengthening relationships with some suppliers, a significant weakness in the processes for identifying and assessing risks in the supply chain. The Refiner's Compliance Report also describes the practical steps and amendments taken subsequent to the period of review in both the areas of non-compliance and compliance that will be reviewed as part of a future compliance review."
Aftermath of the September 2013 assurance audit reports
"Middle East. With respect to a recent matter raised in MENA, J Ferraro gave assurance to the GE that we have a group of leaders working with M Otty to ensure we meet every obligation required – from a legal, regulatory and organizational perspective".
"Q. Well, let me suggest that the decision that Mr Rihan should be asked to return was one that had been agreed between yourself and Mr Otty.
A. As a legal counsel, frankly, I had nothing to do in management decision concerning partners or non-partners regarding their either mobility or to return to their job position in a local member firm. I was a legal adviser for -- for the area. So I had no involvement whatsoever in that type of discussion and even less in the decision which, again, had to be made and was made locally.
Q. Well, I'm suggesting to you, Mr Labaude, that you knew he wouldn't go back to Dubai and so the request was made because that would drive him out of the organisation, and you knew that was the position and you wanted that to happen.
A. No, absolutely not. I mean, the decision made by the local leadership to suggest that Mr Rihan should go back is a legitimate decision after over two months to ask the partner to come back. That was a perfectly legitimate decision."
"…. it was explained that scrap gold Jewellery bars can be of varying purities and may contain other metals such as silver. By way of example we referred to gold bars received from Morocco that were mixed with silver to the extent that the bars appeared to be silver but were actually scrap gold bars. All of the documentation that accompanied such bars complied with the prevailing due diligence, supply chain and KYC requirements, and for the sake of clarity this means that the documents recorded accurately the actual amount of gold and silver contained in these bars. The Ernst and Young staff then asked us to supply the export documentation from Morocco to support this kind of supply, and we advised them verbally, subsequently confirmed in writing, that we did not have these documents, making the point that our procedures at that time did not require us to have such documentation. In response to questions from Ernst and Young our employee referred to market gossip that it was common practice to have unclear or deficient export documentation from Morocco. These comments, given in English (second language) rather than the employees native Arabic was interpreted by the English speaking E & Y staff as being confirmation that our management knew about this practice and somehow colluded in it. This was not the case at all, and indeed it was [Kaloti] that gave stress to this problem in subsequent discussions with E & Y. In retrospect perhaps such interviews should have been conducted in Arabic in order to avoid any potential misunderstanding or confusion."
"K raised questions to DMCC around Moroccan Gold issue, implying that EY had been mistaken in our findings. We responded by seeking clarification from DMCC, which was provided informally [a document is then attached but I may not have it]. This clarifies that, in the opinion of the DMCC, such a finding is not zero-tolerance. Subsequent internal discussions determined that further work was required to ensure our understanding of this issue was correct, including formal interviews with team members."
"no reason to be concerned about your safety. … I have no reason to think that anybody in Dubai could have any interest in the role which you played. Given that the proposed move no longer exists I suggest the most logical solution is to return to your role in MENA and I believe this is what is being suggested by Joe [Murphy]." He added: "[f]inally, we are in discussions with clients and regulator about reporting to the LBMA and I expect this will occur".
"formally requesting Kaloti to provide us with evidence of their attempts to obtain the supplier documents for these transactions. If they have no such evidence at this time we will request them to make a formal request to their suppliers. We believe such evidence is required to further support Kaloti's assertion that they are unable to obtain such documents. We believe that this is a necessary step to ensure completeness of diligence on the part of Kaloti."
"Q … Are you able to help with how is it that making a request for documents in 2013, even if they're not provided, means that it can be said that Kaloti is compliant? It seems to be what's being suggested here.
A. Well, when I have read that at the time, and when I read it with you today, I think that Anthony O'Sullivan, as client service partner, was basically doing his job by asking any question for additional information he wanted to. You know, regardless of what the client might think when he received this kind of request. So I think he was just doing his job.
Q. But if Kaloti are well aware that the gold has come out of Morocco coated in silver, then getting them to write a letter to the supplier in September 2013 to ask for export documents, and if they're not then provided, I don't understand how that can be any evidence of Kaloti undertaking appropriate due diligence. It doesn't answer the problem that they're aware of the fact that the gold is being smuggled out of Morocco coated in silver.
A. I see the questions raised by Mr O'Sullivan as part of the normal independent diligence that he had to run to seek further information if he thought he had to get more information, and this is exactly what he's doing with Kaloti.
Q. Wasn't it obvious to you that the DMCC and Kaloti were working together to get rid of the zero tolerance finding?
A. I never had the sense that there was the relationship you seem to imply, if I may. I think DMCC was implementing for the first year a new guidance and obviously EY, as reviewer, was raising a number of questions which probably were not necessarily welcomed by the gold refiner, but when I read that, I think Mr O'Sullivan was doing his job independently by asking the right question."
"Q. And didn't it occur to you at the time that there was a risk that the DMCC and Kaloti were working together to get rid of the zero tolerance finding?
A. That honestly I don't know. We did our work, we reported and there was this discussion. I mean -- on my side I cannot assess any kind of collusion or whatever in between Kaloti and DMCC."
"therefore agreed to consider a wording which does not imply that the DMCC concluded on the risk rating, but instead that they provided us the guidance/interpretation/clarification we needed to conclude ourselves."
The November 2013 assurance audit reports
"recommend that the auditor should submit to DMCC a consolidated refiner's compliance statement and a consolidated auditor's assurance statement. … [I]f there are areas not covered in the follow-up audit these should be carried forward from the initial audit and those medium or high risk areas that were reviewed in the follow-up audit are reassessed based on the later review. Additionally, the consolidated reports are to make reference to the 2 audit periods and reference to the follow-up audit being conducted to address corrective actions due to non-compliance. We do not believe it necessary to identify the original non-compliance risk ratings of areas that were reviewed and reassessed, only the new rating would be relevant for reporting purposes. We will accept the publishing of these consolidated reports by a DGD [Dubai Good Delivery] member refinery as being in compliance with step 3 of the DMCC guidance. The corrective action plan based on the follow up audit outcomes is also to be submitted to DMCC by the auditor, however it is not required for the refiner to publish this document."
"do not extend to any assertions made in the Refiner's Consolidated Compliance Report regarding events subsequent to that period other than corrective actions implemented in consideration [sic] of areas where high or medium risk deviations were noted. The remediation of such deviations was tested for the period from 4 August 2013 to 3 October 2013."
"Without modifying our conclusion, we draw attention to
- the respective instances of deviations noted for the period from 1 June 2012 to 31 December 2012 set out in the Refiner's Consolidated Compliance Report at the end of Steps 1 and 2 that have been subject to a subsequent corrective action plan; and
- the description at the end of Step 2 … of the corrective actions on assisting suppliers in moving away from cash settlement that was remediated in November 2013 subsequent to the implementation of the corrective action plan."
"Compliance report differs from previously issued compliance report in that it reports full compliance in all areas, reflecting the outcome of our follow-up reporting in accordance with the revised protocol. Where non-compliance was noted previously, reference has been made to it but then explanation given as to how the non-compliance has been resolved.
Assurance report includes EOM [emphasis of matter] referring specifically to corrective action and drawing attention to non-compliance noted in the pre-remediation period."
The claimant's resignation and disclosures
"they did not appear in the final report available to the public and delivered on behalf of the client … [EY] effectively covered up its own findings by agreeing that they should not be made public or delivered to international stakeholders in breach of its moral and ethical responsibilities".
"The client … had 3 suppliers of gold in Morocco. All were in the business of buying second hand jewellery (ie this was not mined gold and therefore not likely to be conflict minerals). The 3 suppliers would melt the jewellery and ship bars to [Kaloti] for refining. By definition these 'bars' would be of varying quality and may in fact have had a quantity of silver. In our review we did not see any documentary evidence of gold disguised as silver. In fact all import documentation showed the imports to be gold. The reason for our team to suspect that this occurred is that a member of staff from [Kaloti] said he believed that some of the gold from morocco was likely to have been disguised as silver. The reason this may have occurred is that the individual entities in Morocco are restricted in the amount of gold they may export annually.
Further, Morocco is not assessed as a high risk or 'red flag' country. This is all relevant to categorisation (Zero tolerance or high risk). Our assessment after consultation with DMCC was high risk. Factors considered would include; no documentary evidence of gold being disguised, import documents all confirm gold, country not red flag, supplier in jewellery smelting business not mining or raw gold trade. Worth noting that we understand LBMA would also consult on categorisation not surprising as for both regulators it is all new and they wrote their own rules which we seek to follow.
The clients action to our 'finding' is to stop any importation of Gold from Morocco. In other words clear remedy."
"[i]f this man genuinely did not like what he saw during the audit, why did he go through with it and say nothing? Why did he not stand up and then say I have a problem with this, or I resign, or we should not be doing this?"
The Negligence Claim
"It is never sufficient to ask simply whether A owes B a duty of care. It is always necessary to determine the scope of the duty by reference to the kind of damage from which A must take care to save B harmless."
"the duty of care is inseparable from the damage which the plaintiff claims to have suffered from its breach. It is not a duty to take care in the abstract but a duty to avoid causing to the particular plaintiff damage of the particular kind which he has in fact sustained".
"[i]f a duty of care exists at all it is a duty to take reasonable care to prevent the claimant from suffering injury, loss or damage of the type in question …"
The "safety duty" owed by the defendants to the claimant: to take reasonable steps to prevent the claimant from suffering loss of earnings as a result of reasonably apprehended concerns for his and his family's safety if he were to return to Dubai
The "audit duty" owed by the defendants to the claimant: to take reasonable steps to prevent the claimant from suffering loss of earnings by reason of the defendants' failure to perform the Kaloti audit in an ethical and professional manner
"where individuals acting on behalf of related (and hierarchically superior) entities to a firm, directed the approach of that firm in relation to a given situation (going so far as to draft emails on their behalf and draft reports) and stated that they would deal with safety concerns of an individual within the firm, and then proceeded, in the former case, to follow an approach that placed that individual in jeopardy and, in the latter, proceeded to do nothing at all in relation to the safety concerns, because … no duty of care arises…"
"to repudiate the idea that there is a single test which can be applied in all cases in order to determine whether a duty of care exists, and instead to adopt an approach based, in the manner characteristic of the common law, on precedent, and on the development of the law incrementally and by analogy with established authorities".
"The drawing of an analogy depends on identifying the legally significant features of the situations with which the earlier authorities were concerned. The courts also have to exercise judgement when deciding whether a duty of care should be recognised in a novel type of case. It is the exercise of judgement in those circumstances that involves consideration of what is 'fair, just and reasonable'…."
"Properly understood, the Caparo case thus achieves a balance between legal certainty and justice. In the ordinary run of cases, courts consider what has been decided previously and follow the precedents …. In cases where the question whether a duty of care arises has not previously been decided, the courts will consider the closest analogies in the existing law, with a view to maintaining the coherence of the law and the avoidance of inappropriate distinctions. They will also weigh up the reasons for and against imposing liability, in order to decide whether the existence of a duty of care would be just and reasonable…."
"Although the underlying purpose of the trust and confidence term is to protect the employment relationship, there can be nothing unfairly onerous or unreasonable in requiring an employer who breaches the trust and confidence term to be liable if he thereby causes continuing financial loss of a nature that was reasonably foreseeable. Employers must take care not to damage their employees' future employment prospects, by harsh and oppressive behaviour or by any other form of conduct which is unacceptable today as falling below the standards set by the implied trust and confidence term."
"the Court of Appeal [in Withers] held that the plaintiff was not entitled as a matter of law to damages to his existing reputation. Nothing in Addis's case supported this distinction. It is difficult as a matter of principle to justify it. A rule that damages can never be recovered in respect of loss of reputation caused by a breach of contract is also out of line with ordinary principles of contract law"
"The majority [in Spring v. Guardian Assurance plc] considered that, if the reference had been given while the plaintiff was still employed, his claim could have been brought in contract. On that hypothesis he could have sued in contract for damage to his reputation. The dicta in Spring v. Guardian Assurance Plc show that there is no rule preventing the recovery of damages for injury to reputation where that injury is caused by a breach of contract. The principled position is as follows. Provided that a relevant breach of contract can be established, and the requirements of causation, remoteness and mitigation can be satisfied, there is no good reason why in the field of employment law recovery of financial loss in respect of damage to reputation caused by breach of contract is necessarily excluded."
"The same reason is in my opinion fatal to the claim based upon a duty of care. It is of course true that a duty of care can exist independently of the contractual relationship. But the grounds upon which I think it would be wrong to impose an implied contractual duty would make it equally wrong to achieve the same result by the imposition of a duty of care."
"any duty derived by analogy with the standard terms implied in an employment contract must necessarily sound as a duty of care, rather than be absolute."
"'proximity' in cases such as this is an expression used not necessarily as indicating literally 'closeness' in a physical or metaphorical sense but merely as a convenient label to describe circumstances from which the law will attribute a duty of care. It has to be borne in mind that the duty of care is inseparable from the damage which the plaintiff claims to have suffered from its breach. It is not a duty to take care in the abstract but a duty to avoid causing to the particular plaintiff damage of the particular kind which he has in fact sustained."
"One feature of whistleblowing cases which explains some particularly high awards (by unfair dismissal law standards) is that, although the claimant was legally in the right in making the protected disclosure in question, it may be that in practice the fact of being a whistleblower, if known to potential alternative employers, has a severely limiting effect on his or her future prospects of employment in that profession, trade or industry; in an extreme case it may end any such prospect altogether. Future loss may therefore be a major aspect of compensation, especially if the individual is obliged to take less remunerative work instead in the long term. Normally, future loss in unfair dismissal cases concentrates on how long the claimant would have stayed with the employer otherwise and/or how long it will be before he or she does obtain equally well paid work. However, in a whistleblowing case where the claimant maintains a major or indeed complete loss of such a prospect, it may be appropriate to consider 'stigma' damages akin to those available in discrimination cases …."
Breach of the audit duty?
"[t]he reports issued were in accordance with the DMCC's Review Protocol (and the DMCC never suggested otherwise). There is no higher authority than the DMCC as regulator. The engagement was to report to the DMCC, which is what EY Dubai did. It was not to tell the truth to the world about what it had learned in a private engagement between EY Dubai and Kaloti, in circumstances where EY Dubai was bound by strict obligations of confidentiality … ."
"… it was simply none of his business. It's not for him to dictate how EY Dubai does or doesn't decide, and if they do decide to do -- not to terminate it, for example, that's a matter for them. They have got their obligations under their engagement agreement with Kaloti. He's entitled to disagree with them, of course, but the fact they don't terminate it cannot constitute some kind of a breach of a duty owed to him. …
… if he takes the view that it's unethical but EY Dubai take the view that it's not unethical, they have to decide what to do about a contractual engagement that they have entered into."
He can of course decide not to sign the report, which he did, and then they have to decide: do we get someone else in to sign the report, which ultimately goes out as a report in the name of EY Dubai, or whether not to, or whether to terminate the engagement."
"English courts will not enforce or recognise a right, power, capacity, disability or legal relationship arising under the law of a foreign country, if the enforcement or recognition of such right, power, capacity, disability or legal relationship would be inconsistent with the fundamental public policy of English law.
English courts have no jurisdiction to entertain an action: (1) for the enforcement, either directly or indirectly, of a penal, revenue or other public law of a foreign State; or (2) founded upon an act of state."
"That is what we were hired to do, to tell the truth so that all the stakeholders, which is everybody in the world, would know whether to buy gold from Dubai or not. Whether you are buying a necklace or buying a phone or you are investing or you are a bank buying bullion, everybody has a stake when it comes to gold. We all use gold."
The Conspiracy Claim
"[w]here conspirators act with the predominant purpose of injuring the plaintiff and in fact inflict damage on him, but do nothing which would have been actionable if done by an individual acting alone, it is in the fact of their concerted action for that illegitimate purpose that the law, however anomalous is may now seem, finds a sufficient ground to condemn their action as illegal and tortious. …"
"… [i]f the predominant purpose is the lawful protection and promotion of any lawful interest of the combiners (no illegal means being employed), it is not a tortious conspiracy, even though it causes damage to another person."
Loss and Damage
Measure of damage
Causation and remoteness of damage
"… if the worker honestly believes that the information tends to show relevant wrongdoing, and objectively viewed it has sufficient factual detail to be capable of doing so, it is very likely that the belief will be considered reasonable."
"… The question of reasonableness must be assessed as at the time the complaint or concern is raised not with hindsight after the complaint has been examined. If the appellant did reasonably believe that the facts on which he relied were substantially true, this might in principle have justified the disclosure … ."
"Shall be subject to a jail sentence for a minimum period of one year and/or to a minimum fine of twenty thousand Dirhams, whoever by virtue of his profession, craft, position or art is entrusted with a secret and divulge it in cases other than those allowed by law or if used for his own personal interest or for the interest of another person, unless authorized by the confiding person to disclose or use it."
"A crime shall be considered to be committed in the territory of the State if any of its constituent acts occurs therein or if its result has been realized or is intended to be realized therein."
Quantum of damage
Past loss of earnings
Past loss of private medical insurance cover
Past loss of life insurance cover
Business expenses owed to the claimant
Interest on past losses
Future loss of earnings
Future loss of private medical insurance cover
Future loss of life insurance cover
Loss of end of service repayment of capital
Loss of end of service payment
Award in US dollars:
Past loss of earnings: $2,387,764
Interest on past loss of earnings: $ 37,616
Future loss of earnings: $8,418,561
Total award in US dollars: $10,843,941
Award in pounds sterling:
Loss of past medical cover: £18,980
Loss of past life assurance cover: £14,216
Business expenses due: £14,000
Interest on loss of past medical cover loss: £ 523
Interest on business expenses due: £ 441
Future loss of medical cover: £39,903
Future loss of life assurance cover: £29,887
Total award in GBP: £117,950