Mehjoo v Harben Barker (a firm) & Anor [2014] EWCA Civ 358 (25 March 2014)

Mehjoo v Harben Barker (a firm) & Anor [2014] EWCA Civ 358 (25 March 2014)

The accountants' duty was limited to general tax advice as per the retainer; no duty existed to advise on specialist tax planning or refer to a specialist unless specifically requested or reasonably known to be relevant. The course of conduct did not vary the retainer to impose such a duty. The appeal is allowed and the claim dismissed.

Citation
[2014] EWCA Civ 358
Parties
Respondent (claimant): Hossein Mehjoo; First Defendant: Harben Barker (A Firm); Appellant (second Defendant): Harben Barker Limited
Jurisdiction
England and Wales
Judgment Date
25 March 2014
Procedural Posture
Appeal From High Court (queen's Bench Division) / Court of Appeal Judgment
Outcome
Appeal allowed; claim dismissed.
Legal Topics
Scope of Retainer, Duty of Care, Tax Advice, Implied Terms, Causation, Remoteness of Damage
Professional Negligence Contract Law Scope of Retainer Duty of Care Tax Advice Implied Terms Causation Remoteness of Damage

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Parties

Hossein Mehjoo

Respondent (claimant)

Harben Barker (A Firm)

First Defendant

Harben Barker Limited

Appellant (second Defendant)

Procedural Posture

Appeal From High Court (queen's Bench Division) / Court of Appeal Judgment

Legal Issues

  1. 1 Whether general accountants owed a duty to advise on specialist tax planning without request
  2. 2 Whether course of conduct varied scope of retainer
  3. 3 Whether duty existed to refer client to specialist tax adviser

Ratio Decidendi

The accountants' duty was limited to general tax advice as per the retainer; no duty existed to advise on specialist tax planning or refer to a specialist unless specifically requested or reasonably known to be relevant. The course of conduct did not vary the retainer to impose such a duty. The appeal is allowed and the claim dismissed.

Court Disposition

Appeal allowed; claim dismissed.