Mason & Ors v Mills & Reeve (A Firm) [2010] EWHC 3198 (Ch) (06 December 2010)

Mason & Ors v Mills & Reeve (A Firm) [2010] EWHC 3198 (Ch) (06 December 2010)

Permission to re-amend the particulars of claim was granted because the proposed amendments set out a clear and arguable case that the defendants owed a duty to advise on the tax consequences of the transaction, and any prejudice to the defendants could be compensated in costs. The timing, while late, did not cause substantial or irremediable prejudice, and the need for a just and comprehensive hearing outweighed the inconvenience to the defendants.

Citation
[2010] EWHC 3198 (Ch)
Parties
Claimants: Claire Swain Mason, David Jonathan Berry & Neil Gordon Kirby (Executors of CJ Swain Deceased), Claire Swain Mason, Abby Swain, Gemma Swain, Christa Swain; Defendants: Mills & Reeve (A Firm)
Jurisdiction
England and Wales
Judgment Date
06 December 2010
Procedural Posture
Civil / Interlocutory Application for Permission to Re Amend Particulars of Claim During Trial
Outcome
Permission to re-amend particulars of claim granted, subject to conditions and terms set out in the consequential order.
Legal Topics
Amendment of Pleadings, Solicitor's Duty of Care, Inheritance Tax, Capital Gains Tax, Business Property Relief
Civil Procedure Professional Negligence Tax Law Amendment of Pleadings Solicitor's Duty of Care Inheritance Tax Capital Gains Tax Business Property Relief

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 2 Authorities cited 4 Party arguments 2 Amounts and remedies 6
Sign in to unlock

Parties

Claire Swain Mason, David Jonathan Berry & Neil Gordon Kirby (Executors of CJ Swain Deceased), Claire Swain Mason, Abby Swain, Gemma Swain, Christa Swain

Claimants

Mills & Reeve (A Firm)

Defendants

Procedural Posture

Civil / Interlocutory Application for Permission to Re Amend Particulars of Claim During Trial

Legal Issues

  1. 1 Whether the claimants should be granted permission to re-amend the particulars of claim to advance a differently pleaded case against the defendants for alleged negligent tax advice
  2. 2 Whether the timing and circumstances of the application to amend are abusive or unfair to the defendants
  3. 3 Whether the re-amended claim discloses a reasonable cause of action with a real prospect of success

Ratio Decidendi

Permission to re-amend the particulars of claim was granted because the proposed amendments set out a clear and arguable case that the defendants owed a duty to advise on the tax consequences of the transaction, and any prejudice to the defendants could be compensated in costs. The timing, while late, did not cause substantial or irremediable prejudice, and the need for a just and comprehensive hearing outweighed the inconvenience to the defendants.

Court Disposition

Permission to re-amend particulars of claim granted, subject to conditions and terms set out in the consequential order.

Orders

  • Claimants to adduce evidence within 10 days showing the re-amended claim has a real prospect of success.
  • Trial adjourned to recommence on 17th January 2011 with an expanded estimate of 10 days.