Commentary

A1.806 Breach of duty—the standard of care

Administration and compliance

A1.806 Breach of duty—the standard of care

A1.806 Breach of duty—the standard of care

If the advice provided by a tax adviser falls below the standard of skill and care to be expected of a reasonably competent tax adviser, he will prima facie be in breach of duty.

There may be cases in which, under the terms of his retainer, the professional specifically warrants or guarantees that a particular outcome will be achieved. In those cases, the professional will be under a duty to achieve that outcome. However, in the absence of an express agreement to this effect, the law will not impose a strict duty to achieve a particular result. We have seen that the courts are very slow to construe the express terms of a professional's retainer as giving rise to absolute obligations, but rather as giving rise to the implied duty to exercise reasonable care and skill in their performance (see A1.802).

The law has

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