Contractual Indemnities “While Performing Duties Under This Agreement” Are Prospective Only; Regulatory PPI Redress Is Not a Contribution Act “Liability” Without an Actionable Private-Law Cause

1) Introduction

In AXA France IARD SA & Anor v Santander Cards UK Ltd & Anor [2026] EWCA Civ 1185, the Court of Appeal (Lady Justice Cockerill, with Lord Justice Holgate and Lord Justice Lewison concurring) resolved a high-value dispute arising from historic payment protection insurance (PPI) sold with UK store cards from the 1970s to 14 January 2005.

The respondent insurers (successors to FICL/FACL, later acquired within AXA) sought to pass onto the appellant card issuer/insurance intermediary entities (successors to GE-CB, later Santander) liabilities for mass PPI mis-selling redress. The pivotal instrument was a written Agency Agreement executed on 1 December 2000, containing a mutual indemnity regime in Clause 12.

Two legal issues dominated:

  1. Construction of Clause 12.2: whether the agent’s indemnity of the insurer applied to liabilities arising after 1 December 2000 but caused by pre-agreement sales/marketing (which comprised most of the £677m awarded below).
  2. Contribution Act route (cross-appeal): if the contractual indemnity failed, whether the insurers could obtain contribution under the Civil Liability (Contribution) Act 1978 for regulatory redress paid under the FSMA/FOS/DISP regime.

The Court of Appeal allowed the appeal on the indemnity construction point and dismissed the cross-appeal, producing an important pair of clarifications: (i) the degree of clarity required to make indemnities retrospective; and (ii) the limits of “liability” under the Contribution Act where payments are made due to regulatory complaint-handling obligations rather than private-law causes of action.

2) Summary of the Judgment

  • Appeal allowed: Clause 12.2 did not extend to acts/omissions before 1 December 2000. The High Court’s indemnity award (about £677m including interest) therefore fell to be set aside insofar as based on pre-agreement sales conduct.
  • Cross-appeal dismissed: Regulatory redress payments made under DISP/FOS processes were not a “liability” in respect of damage that “has been or could be established in an action” for purposes of s.1(6) of the Civil Liability (Contribution) Act 1978. Hypothetical “what if we had not paid” scenarios could not create the necessary actionable liability at the time of payment.

3) Analysis

3.1 Precedents Cited

Contractual construction: text and context as an iterative exercise

The Court reaffirmed the modern approach to interpretation from Wood v Capita Insurance Services Ltd [2017] UKSC 24 [2017] AC 1173: interpretation is not a purely literal parsing of a clause in isolation; the contract must be read as a whole, using an iterative process.

However, the Court’s application is notable: even while starting with the agreement’s “Introduction” clause (Clause 1), it ultimately gave decisive weight to the specific operative words of Clause 12.2, and to structural indicators elsewhere (notably Clause 17). The “whole contract” principle did not license a general-scoping clause to override tight temporal language in an indemnity.

FSMA/FOS regime: ombudsman “fair and reasonable” is not court liability

In rejecting contribution, the Court relied on the nature of the ombudsman regime, drawing support from (R) IFG v FOS [2005] EWHC 1153 (Admin), where Stanley Burnton J emphasised that the ombudsman test is not “in accordance with the law” but what is “fair and reasonable,” and may be subjective. This reinforced that regulatory complaint resolution is conceptually distinct from liability established (or establishable) in civil litigation.

Regulatory redress is “not about legal liability”

The Court cited AXA S.A. v Genworth Financial International Holdings, Inc. [2019] EWHC 3376 (Comm) as recognising that the consumer redress regime discourages adversarial approaches and “differed markedly” from ordinary civil litigation—supporting the conclusion that payments were made to meet regulatory obligations, not to discharge private-law liabilities.

Contribution Act boundaries: “common liability” and the limits of width

The Court grounded the Contribution Act analysis in the framework explained in Royal Brompton Hospital NHS Trust v Hammond (No 3) [2002] 1 WLR 1397, particularly Lord Bingham’s insistence on a common liability to the claimant in respect of the same damage. That history also helped the Court resist an “expansive” reading that would turn regulatory obligations into contribution liabilities.

The Court treated Friends' Provident Life Office v Hillier Parker May & Rowden [1997] QB 85 as an example of over-breadth: the “widest possible interpretation” approach was disapproved in Royal Brompton Hospital, and the Court here similarly declined to stretch the Act to cover a non-actionable regulatory payment.

“Could be established” means on existing facts, not counterfactual chains

The Court drew a helpful line from BDW Trading ltd v URS Corporation [2025] UKSC 21 [2026] AC 409, where Lord Leggatt stated that liability “which could be established in court proceedings on the existing facts” is sufficient even if no proceedings were brought. Here, by contrast, the asserted liability depended on counterfactual steps (non-payment, final determination, acceptance, then litigation for breach), not on an action available on the facts at the time of payment.

3.2 Legal Reasoning

(A) The indemnity (Clause 12.2) was prospective, not retrospective

The High Court had found that Clause 12.2 covered liabilities “irrespective of the date of sale.” The Court of Appeal disagreed, treating three textual anchors as determinative:

  1. Clause 12.2’s limiting words: GE-CB indemnified the insurer for liability incurred “by reason of any act or omission … while performing their duties under this agreement.” The Court held that GE-CB could only perform “duties under” the Agency Agreement after it came into force (1 December 2000). On an ordinary reading, earlier acts were outside scope.
  2. Symmetry with Clause 12.1 and the insurer duties in Clause 7: Clause 12.1 makes the insurer’s indemnity conditional on GE-CB “complying with their duties under this agreement,” and Clause 7 expressly frames insurer duties “during the Term” and “during the run-off period.” The Court reasoned that symmetry strongly suggested Clause 12.2 was also forward-looking; otherwise, the agent would be retrospectively bound, while the insurer’s reciprocal duties would not be.
  3. Clause 17 (“Whole Agreement”) and “from and including the Effective Date”: Clause 17 states the agreement contains the entire agreement “relating to the marketing and sale of Insurance by GE-CB from and including the Effective Date.” The Court treated this as a further strong signal that the agreement governed sales/marketing from December 2000 onward, not earlier conduct.

The Court also re-analysed Clause 1.2 (the “notwithstanding clause 3” scope clause). It acknowledged Clause 1.2 had substantive effect, but held it was better read as: (i) bringing future marketing/sales of insurance under all schemes (including pre-existing schemes) within the new agreement; and (ii) bringing ongoing administration of “Existing On-Risk Policies” within the agreement. It was not read as a backward-looking attempt to govern “marketing and sale” that had already occurred years earlier.

Finally, the Court placed limits on “commercial common sense” arguments. The insurers had emphasised continuity, market-standard indemnities, and perceived asymmetry (insurer bore redress while retaining ~5% of net premiums). The Court held these considerations could not overcome the textual and structural indicators—particularly since the High Court had found there was no pre-2000 express or implied indemnity, making Clause 12 a new protection introduced in December 2000, not a mere continuation.

(B) No contribution: DISP/FOS redress was not a s.1(6) “liability”

The cross-appeal failed at the statutory threshold. Under s.1(6) of the Civil Liability (Contribution) Act 1978, a relevant “liability” is one “which has been or could be established in an action” by the person who suffered the damage.

The Court’s key steps were:

  1. Complaints are not actions: PPI customers pursued complaints under the FSMA complaint-handling architecture (DISP and FOS), not court claims against the insurer for mis-selling. Redress was paid because the insurer was regulated and obliged to handle complaints and comply with FOS outcomes, not because a private-law action had been (or could then be) brought to establish liability for the mis-selling damage.
  2. Potential civil claims for DISP breaches did not establish the redress “liability”: A consumer might sue for breach of DISP rules (e.g., failures to follow complaint-handling obligations), but that is not an action establishing the underlying redress obligation as a liability for mis-selling damage. In particular, DISP 1.4.1R requires payment when the firm decides redress is appropriate; litigation for breach could not straightforwardly prescribe how that discretion should have been exercised.
  3. Enforcing a FOS award is not establishing liability: Enforcement mechanisms (treating the award like a judgment) do not transform the regulatory determination into a liability “established in an action” for the Act’s purposes.
  4. “What if?” counterfactuals cannot satisfy s.1(6): The insurers argued that, absent payment, consumers could have enforced equivalent sums via civil action (including via FSMA-related routes). The Court rejected this as requiring a chain of hypotheticals inconsistent with focusing on whether an actionable liability existed at the time of payment. The Court also relied on s.1(2), which points to liability existing “immediately before” payment.
  5. Same damage concerns: Even if a hypothetical cause of action could be constructed, the Court emphasised the Contribution Act’s “same damage” requirement: a claim against the agent (if any) would concern mis-selling damage, whereas any claim against the insurer would concern damage from breach of regulatory rules—different in nature, even if the monetary outcomes might overlap.

Because Ground 1 failed, the Court did not decide the remaining cross-appeal grounds.

3.3 Impact

Contract drafting and indemnity scope

  • Retrospective indemnities require clear wording: Where an indemnity is tethered to acts/omissions “while performing duties under this agreement,” courts are likely to treat it as prospective unless the contract clearly says it covers pre-contract conduct or pre-contract sales.
  • Introductory scope clauses have limits: Even a broad “this agreement shall apply to and govern…” clause may not be enough to make a specific indemnity retrospective if other provisions (entire agreement clauses, duty definitions, temporal language) point forward.
  • Administration vs sales/marketing is a real temporal divide: Contracts may legitimately govern future administration of historic policies while leaving historic sales conduct to be addressed by general law or separate agreement.

Contribution claims and regulatory compensation schemes

  • Regulatory redress payments are not automatically contribution-eligible: Firms paying DISP/FOS redress cannot assume they are discharging a “liability” under s.1(6) unless the claimant could establish that liability in an action on existing facts at the time of payment.
  • Strategic consequence: Parties seeking to reallocate regulatory redress burdens may need to rely on contract (indemnities, warranties, settlement allocations) rather than the Contribution Act.
  • System-level coherence: The decision preserves the separation between FSMA’s complaint-resolution regime (fair and reasonable) and the private-law litigation paradigm (rights/liability established in court), reducing the risk that contribution litigation will “reverse-engineer” regulatory allocations.

4) Complex Concepts Simplified

Prospective vs retrospective indemnity
A prospective indemnity covers future conduct (acts/omissions after the contract starts). A retrospective indemnity also covers earlier conduct. Courts usually require clear language to impose retrospective liability, especially for long historic periods.
“While performing duties under this agreement”
This phrase links indemnity to performance of contractual duties. If the duties only exist once the agreement is in force, the indemnity generally does not cover earlier acts.
DISP / FOS and “fair and reasonable”
DISP rules require regulated firms to investigate complaints and provide redress where appropriate; FOS decides what is fair and reasonable, not necessarily what a court would award under legal causes of action.
Contribution Act “liability” (s.1(6))
Not every payment counts. The payer must be liable in a way that “has been or could be established” in a civil action by the person who suffered the damage—on the existing facts, not on a chain of counterfactuals.
“Same damage”
Contribution requires two parties to be liable to the same claimant for the same damage. Different bases of obligation (mis-selling vs regulatory non-compliance) may involve different “damage,” even if the amounts paid look similar.

5) Conclusion

[2026] EWCA Civ 1185 establishes (1) a strong presumption that indemnities expressed to apply to acts/omissions “while performing duties under this agreement” are not retrospective absent clear language, and (2) a firm boundary on the use of the Civil Liability (Contribution) Act 1978 to redistribute costs of FSMA/DISP/FOS regulatory redress, because such payments do not constitute a s.1(6) “liability” unless it was (on existing facts) actionable in civil proceedings at the time of payment.

The judgment will likely influence both legacy-liability allocation drafting (especially in financial services distribution chains) and litigation strategy where parties seek to reallocate mass consumer redress costs through contribution rather than contract.