Division A1.8     Professional negligence

Division A1.8 updated by
CATHRYN SELBY, Partner, Shakespeares Legal LLP

For updates affecting this Division please see Part A0 Updates

Introduction to professional negligence

A1.801 General

Tax law and practice is a complex and difficult area which is constantly changing. That, together with the current economic climate, falling tax receipts and the approach of HMRC, means that the number of claims against tax professionals is increasing and is likely to continue to do so. Professionals in this field come into contact with claims in three main scenarios:

  1.  

    (1)     on discovering that a client's former advisers have provided negligent

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