Although nothing to do with inheritance tax or capital gains tax, this is nevertheless a really interesting case where most professional advisers would instinctively feel that the original 2016 ruling was not quite right. The England and Wales High Court has now found that a professional consultant is not liable for free advice she gave to a friend in Burgess v Lejonvarn (2018 EWHC 3166 TCC).
A 2016 preliminary ruling in the same case had found that the practitioner, an architect, did owe her friend a duty of care despite the absence of any contract for remuneration, but the Technology and Construction Court has now decided that the services actually performed by the architect did not qualify as a positive act.
The case detail may be found at – https://bit.ly/2Pv9Pnu
