Limitation of action – Accrual of cause of action. A claim for losses that had arisen from the defendant company's allegedly negligent advice in relation to the transfer from an occupational pension scheme into a personal pension scheme was statute-barred on the application of both the primary and alternative limitation period pursuant to ss 14A and 32 of the Limitation Act 1980. Accordingly, the Commercial Court granted summary judgment on the whole of the claim in favour of the defendant company.