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Etroy v Speechly Bircham: when do professional negligence claims become time-barred?

Advisers may face potential claims long after providing the initial advice, explain Anastasia Nourescu and Cécile Perrault (Stewarts).

Professional negligence claims provide taxpayers with crucial protection against negligent advice that may have caused them to suffer financial loss. The recent decision in Etroy & RBC Trust Company (Jersey) Limited v Speechly Bircham LLP [2023] EWHC 386 (Ch) highlights the importance of ensuring such claims are brought within the relevant time limit. In that case the High Court was asked to consider as a preliminary issue whether the claimants’ claims in respect of negligent tax advice were time-barred. Ms Clare Ambrose sitting as a deputy High Court judge found in favour of the claimants. The judgment provides a helpful guide as to what constitutes ‘knowledge’ for the purpose of s 14A of the Limitation Action 1980.

Limitation of professional negligence claims

The first stage in considering...

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