Assumption Of Responsibility ' The Other Side Of The Fence

• Published date: 12 April 2023
• Law Firm: Herrington Carmichael
• Author: Mr Stephen Baker

The thorny issue of assumption of responsibility in professional negligence cases continues to tax the judicial system. The case of McClean v Thornhill centred around whether an eminent tax barrister was liable to a series of wealthy non-clients following advice he had given to the promoters of a film finance tax scheme. Mr Thornhill KC provided opinions on the tax consequences of the schemes to the promoters. The information memorandum put forward by the promoters to potential investors named Mr Thornhill as the tax advisor and stated that the opinions were available to investors if requested. The tax schemes ultimately failed and Mr Thornhill was sued on the basis that he...