Halsall and others v Champion Consulting Ltd and others

Negligence – Duty to take care. The Queen's Bench Division, despite finding that the claimants had suffered losses in two tax schemes as a result of the negligent representations made by the defendants, ultimately ruled that their negligence claims against the defendants would fail on account of the fact that the time between the claimants being aware of their losses and bringing their claim had been beyond the limitation period set out in the Limitation Act 1980.

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