The Practice Notes in this subtopic are concerned with pleading an estoppel as a defence (and, on limited occasion, as a basis for a cause of action) but do not include pleading defences of cause of action estoppel or issue estoppel (sometimes known as collateral estoppel or judicial estoppel or estoppel by record) which are dealt with in: The doctrine of res judicata—overview.
The basic concept of an estoppel is that where a person (A) has caused another (B) to act on the basis of a particular state of affairs, A is prevented from going back on the words or conduct which led B to act on that basis, if certain conditions are satisfied. In such cases A is estopped (ie 'stopped') from resiling from, or denying, the existence of that particular state of affairs.
The following dicta of Sir Anthony Mann in Jones v Lydon, citing in turn Lord Burrows in Tinkler v HMRC, and with particular reference to the representation estoppels, is of assistance:
‘66. […]  The essence of an estoppel is that a party is forced to accept a legal
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