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Repelling the ambulance chasers
KEY POINTS
- Professional negligence claims must establish a breach in a duty of care.
- If a duty of care exists the claimant must show the defendant has caused the loss.
- Time limits apply to claims – this is usually six years
What must a claimant demonstrate to prove professional negligence? Several cases have considered professional negligence in a tax context all of which have three elements in common: to establish a duty of care; to establish a breach of that duty of care; and to show that there is both factual and legal causation between the breach and damages.
A professional tax adviser is likely to owe a duty of care under tort and under their contractual obligations. These duties do not necessarily extend over the same area and the contractual obligations may be more onerous than the...
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