No proof

The claimants commenced proceedings against Ernst & Young and another for negligence in respect of tax advice the firm had given. They claimed the defendants had negligently breached the duties owed to the claimants in failing to advise them properly.

The High Court judge said the first claimant would not be able to prove it had entered into a contract with the defendants for the provision of professional services nor that the defendants owed it any duty of care in tort.

The claimants appealed.

The issues before the Court of Appeal were whether or not the tort claims were time barred and whether or not the defendants owed a duty of care to the first claimant.

With regard to the first issue the Court of Appeal judge said the fact the second claimant did not get what he should have received from the transaction in question did...