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Lifestyle Equities CV and Another v Ahmed and Another [2024] UKSC 17 What are the practical implications of this case? The Supreme Court has delivered its long‑awaited ruling on the appeal and cross‑appeals in Lifestyle Equities CV v Ahmed, proceeding from Lord Justice Birss’s judgment in the Court of Appeal [2021] EWCA Civ 675. Lord Leggatt wrote for the court, with Lords Kitchen, Lloyd‑Jones, Stephens and Richards agreeing. The judgment sets out a series of significant conclusions: Accessory liability (as a joint tortfeasor) in respect of a strict liability tort is not itself governed by the same strict standard. Conversely, an accessory must possess knowledge of the essential aspects of the tort to justify imposing joint liability on a person who has not themselves committed it. The identical test applies whether accessory liability is said to arise by procuring the tort or by participating in a common design with the primary tortfeasor. An account of profits sought from an accessory will therefore never...