Re-litigation of issues may be permitted, subject to the court's duty to prevent an abuse of its process. Re-litigation in civil cases is controlled by the doctrine of res judicata, which has generated the rules concerning cause of action estoppel and issue estoppel. In criminal cases the prevention of double jeopardy is the conceptual source of the special pleas.
In civil cases, cause of action estoppel prevents different evidence being used to prove a suit that had previously failed, as occurred in Coke-Wallis. If the earlier proceedings had been criminal, different considerations would apply to the admissibility of determinations of issues in the subsequent civil case: see Z v Dental Complaints Assessment Committee  NZSC 55 (25 July 2008), noted in the entry for 25 July 2008. Acquittal in criminal proceedings does not prevent the same issues being decided in a subsequent civil case. This reflects the generality of the criminal verdict. The higher standard of criminal proof makes appropriate the use of evidence of a previous conviction in a subsequent civil case, which is likely to be permitted if relevant although there may be exceptions (as is recognised for example in s 47 of the Evidence Act 2006[NZ]). And, still focusing on where the second case is civil, evidence of a judgment or of a finding of fact in an earlier civil case is likely to be admissible (and not disputable) within the principles of res judicata but not otherwise.
A particularly clear outline of the position where the second case is criminal is given in R v Carroll  HCA 55; 213 CLR 635; 194 ALR 1; 77 ALJR 157 (5 December 2002). In criminal law a more flexible approach may be permitted to prevent abuse of process. On double jeopardy, Gleeson CJ and Hayne J observed at 23-24:
While issue estoppel has no place in criminal law in Australia (Rogers v R  HCA 42; (1994) 181 CLR 251), the UK (R v Humphrys  AC1) and New Zealand (R v Davis  1 NZLR 584 (CA)), this is not so in Canada: R v Mahalingan  SCC 63 (14 November 2008), discussed here on 15 November 2008. In that case the issue was whether evidence that the defendant had attempted to interfere with a witness, a charge on which he had been acquitted, was admissible at his trial for aggravated assault. It should be obvious that, unlike in Carroll, proof of the second charge did not entail contradicting the acquittal, but the majority of the Supreme Court of Canada held that issue estoppel applied because it included findings of reasonable doubt on an issue. It seems clear that the Canadian approach, committed as it is to the use of the res judicata-based estoppels, is having its limitations reduced by a fiction that a finding of a reasonable doubt is a determination of an issue.