12 Nov 2004
SCOTT & ORS V WILSON & ORS CA CA15/04
- Citation
- openlaw-7a4f0cff_b2db_4dc2_b333_539004bfc582.pdf
- Court
- Court of Appeal
Horwaths were negligent in failing to address the accruals regime by June 1998 but the Scotts failed to prove causation and that they would, on the balance of probabilities, have bulked-up the fund; the claimed tax loss was too remote and outside the risks encompassed by the tax compliance retainer, therefore no damages awarded and appeal dismissed.