A1.808 General

Loss is a necessary legal requirement of any claim. If there is no loss the claim will fail, or in contract there will be recovery of only nominal damages. In Grimm v Newman and another1, the claim would have failed in any event on the alternative ground that the claimant failed to prove that the alleged breach of duty caused him any loss – the alternative scheme would not have avoided the tax.

Whilst it is for the claimant to prove what loss he has suffered, the fact that calculating the loss is difficult should not be

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