Estoppel – Res judicata. The Court of Appeal Civil Division dismissed an appeal from a decision of the Queen's Bench Division refusing to strike out a property freezing order made under the Proceeds of Crime Act 2002 in respect of money from the sale of shares belonging to the appellant. The court agreed with the trial judge that the appellant could not rely on an order made in a Canadian court declaring her ownership of the shares as that order was not 'final and conclusive on the merits'.