Chancery Division.

Lloyd J.

Judgment delivered 13 November 1997.

Professional negligence – Solicitors and counsel advised on setting up tax avoidance scheme – Advice on draft of letter to Revenue to obtain clearance for scheme – Clearance given but later revoked – Whether clearance revoked as a result of negligent advice – Whether duty of defendants to achieve a particular result, i.e. to obtain clearance and eliminate risk of clearance being revoked once it was obtained.

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