Hoegh & Anor v Taylor Wessing LLP & Anor [2022] EWHC 392 (Ch) (28 February 2022)

Hoegh & Anor v Taylor Wessing LLP & Anor [2022] EWHC 392 (Ch) (28 February 2022)

The amendments are not statute-barred as there is no reasonable argument that the claimants had actual or constructive knowledge of the further remittances giving rise to tax liabilities before April 2021. The amendments do not add a new cause of action but are further particulars of the existing claim, and arise from the same or substantially the same facts already in issue. Permission to amend is granted under CPR 17.1(2)(b) or 17.4.

Citation
[2022] EWHC 392 (Ch)
Parties
Claimant: Morten Høegh; Claimant: Thomas Høegh; First Defendant: Taylor Wessing LLP; Second Defendant: MSR Partners LLP (previously known as Moore Stephens LLP)
Jurisdiction
England and Wales
Judgment Date
28 February 2022
Procedural Posture
Application to Amend Particulars of Claim in Negligence Action / Pre Defence, Post Service of Particulars of Claim
Outcome
Application granted
Legal Topics
Amendment of Pleadings, Limitation of Actions, Professional Duty of Care, Tax Advice Negligence
Civil Procedure Professional Negligence Amendment of Pleadings Limitation of Actions Professional Duty of Care Tax Advice Negligence

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Parties

Morten Høegh

Claimant

Thomas Høegh

Claimant

Taylor Wessing LLP

First Defendant

MSR Partners LLP (previously known as Moore Stephens LLP)

Second Defendant

Procedural Posture

Application to Amend Particulars of Claim in Negligence Action / Pre Defence, Post Service of Particulars of Claim

Legal Issues

  1. 1 Whether permission should be granted to amend the particulars of claim to include further remittances and related amendments
  2. 2 Whether the proposed amendments are statute-barred under the Limitation Act 1980 or a contractual limitation period
  3. 3 Whether the amendments add a new cause of action or arise from substantially the same facts

Ratio Decidendi

The amendments are not statute-barred as there is no reasonable argument that the claimants had actual or constructive knowledge of the further remittances giving rise to tax liabilities before April 2021. The amendments do not add a new cause of action but are further particulars of the existing claim, and arise from the same or substantially the same facts already in issue. Permission to amend is granted under CPR 17.1(2)(b) or 17.4.

Court Disposition

Application granted

Orders

  • Permission granted to amend the particulars of claim in the form supplied to the Court on 25 February 2022.
  • Order to be made in the form agreed between the parties and submitted to the Court on 25 February 2022.