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Scotland Case Law

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Contract law [2025] SCGLA 75

Michael James Cochrane against Harper MacLeod LLP (Sheriff Court Civil)

Michael James Cochrane against Harper MacLeod LLP (Sheriff Court Civil) [2025] SCGLA 75 (15 August 2025)

A Scottish sheriff dismissed a professional negligence claim against solicitors after holding that the retainer excluded tax advice and that the pleadings lacked specification.

  • Scope of professional retainer
  • Exclusion clauses
  • Duty to advise or refer for tax advice
  • Loss of chance claims
  • Specification of pleadings
  • Professional-negligence
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Professional negligence [2020] ScotCS CSOH_50

HUGH McMAHON AGAINST GRANT THORNTON UK LLP

HUGH McMAHON AGAINST GRANT THORNTON UK LLP [2020] ScotCS CSOH_50 (26 May 2020)

The Court of Session held that Grant Thornton was not liable for failing to advise Hugh McMahon to transfer shares to his wife to reduce CGT.

  • Scope of professional retainer
  • Duty to advise on tax mitigation
  • Entrepreneurs’ relief
  • Capital gains tax liability
  • Concurrent contractual and delictual duties
  • Professional-negligence
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Scotland decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.