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.
The first stage in considering...
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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.
The first stage in considering...
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