Ivanhoe Mines Ltd v Gardner

Facts

On 30 June 2006 Mr Tony Ricky Gardner agreed to sell the shares in Gardner and Barnard Mining (UK) Limited ("GBUK"), whose wholly owned South African subsidiary was GB Mining and Exporation South Africa (Pty) Limited ("GBSA"), to Ivanhoe Nickel and Platinum Limited, giving a warranty as to the tax position of both companies. A tax dispute arose in October 2007; Ivanhoe withheld part of the price and Mr Gardner began arbitration, which produced a Consent Award dated 10 July 2008 signed by Michael Tselentis QC, under which Mr Gardner undertook to pay any tax liability finally determined by a court of competent jurisdiction for the period up to 30 June 2006. Further disputes were settled by a Tomlin Order dated 7 January 2009, whose schedule preserved those tax obligations. Mr Gardner challenged the assessments of the South African Revenue Service ("SARS") up to the Supreme Court of Appeal, which on 28 March 2014 upheld them save on one issue. He then left South Africa for Spain, gave no permanent forwarding address, and disinstructed his South African lawyers. GBSA paid the assessed sum and Ivanhoe applied to enforce the Tomlin Order; on 23 November 2018 Teare J, in Mr Gardner's absence, ordered him to pay £508,392 and £50,000 in costs. Mr Gardner applied to set that order aside.