Daniels v Thompson

Daniels v Thompson

Mrs Daniels did not suffer actionable loss in her lifetime as a result of the solicitor's negligent inheritance tax advice, as the liability to inheritance tax only arose on her death and was suffered by her estate. Therefore, any cause of action in tort did not accrue to her and could not survive for the benefit of her estate. The claim is statute-barred, and the application to amend the claim to plead a duty to the personal representative is refused as having no real prospect of success.

Parties
Appellant/claimant: Daniel Richard Daniels (Executor of Enid Daniels, deceased); Respondent/defendant: Thompson (formerly of Woodcock and Thompson)
Jurisdiction
England and Wales
Judgment Date
18 March 2004
Procedural Posture
Civil Appeal (professional Negligence) / Appeal From Walsall County Court on Preliminary Limitation Issue
Outcome
Appeal dismissed. Application for permission to amend particulars of claim refused.
Legal Topics
Accrual of Cause of Action in Tort, Limitation Period for Negligence, Duty of Care of Solicitors, Inheritance Tax Planning, Personal Representatives' Claims
Professional Negligence Limitation Law Succession Law Accrual of Cause of Action in Tort Limitation Period for Negligence Duty of Care of Solicitors Inheritance Tax Planning Personal Representatives' Claims

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Parties

Daniel Richard Daniels (Executor of Enid Daniels, deceased)

Appellant/claimant

Thompson (formerly of Woodcock and Thompson)

Respondent/defendant

Procedural Posture

Civil Appeal (professional Negligence) / Appeal From Walsall County Court on Preliminary Limitation Issue

Legal Issues

  1. 1 When does a cause of action in tort for negligent inheritance tax advice accrue?
  2. 2 Did Mrs Daniels or her estate suffer actionable loss prior to her death?
  3. 3 Can the personal representative claim for loss to the estate due to negligent advice?

Ratio Decidendi

Mrs Daniels did not suffer actionable loss in her lifetime as a result of the solicitor's negligent inheritance tax advice, as the liability to inheritance tax only arose on her death and was suffered by her estate. Therefore, any cause of action in tort did not accrue to her and could not survive for the benefit of her estate. The claim is statute-barred, and the application to amend the claim to plead a duty to the personal representative is refused as having no real prospect of success.

Court Disposition

Appeal dismissed. Application for permission to amend particulars of claim refused.

Orders

  • Appeal dismissed.
  • Permission to amend particulars of claim to plead duty to personal representative refused.