Quinn Insurance Ltd (Under Administration) v Pricewaterhousecoopers (Unapproved)

Ruling of the Court delivered by Mr. Justice Clarke, Chief Justice, on June 25, 2021.

1.1 The Court has already given judgment on the main issue involved on this appeal being the question of whether security for costs should be directed (see, Quinn Insurance Limited (Under Administration) v PricewaterhouseCoopers [2021] IESC 15 ) (�the principal judgment�).� This ruling should be considered in conjunction with the principal judgment and the terms used in this ruling should be read in the same way as those defined in the principal judgment itself.�

1.2 After judgment had been delivered, the parties were invited to seek to agree any outstanding matters so that final orders could be made.� The parties were unable to agree on two questions so that a further oral hearing took place on 15 June, 2021 to hear submissions on those matters.� This ruling is directed towards the two questions concerned.

1.4 However, a second, and potentially more significant, issue arose as to whether the proceedings generally in the High Court should now be stayed until such time as QIL provides whatever security is ultimately determined to be appropriate.�

2.3 Counsel for PwC, on the other hand, suggests that, while it was appropriate for both the High Court and the Court of Appeal to make such orders, such a practice should not be followed in respect of the costs of the appeal to this Court on the basis that his clients should not be out three sets of costs (to which it has been found to be entitled) pending the final completion of these proceedings.� For reasons which will need to be touched on in the context of the second issue arising, the completion of the proceedings will most likely take quite some time.�