Mejhoo v. Harben Barker – English Court of Appeal finds that a “general” accountant was not negligent for failing to send a client to a specialist on non-domiciled tax schemes

A firm of English accountants was found not to be negligent in failing to point out to a UK-resident client who was selling shares of his UK private company that he should consult with a "non-dom" specialist to see if there were any schemes which could exploit his Iranian domicile to avoid UK capital gains tax.  In the context of this sale, there would have been no reason for a "competent general accountant" to realize that there would be any advantage to seeking out such specialized advice.

Neal Armstrong.  Summary of Mehjoo v. Harben Barker, [2014] BTC 17, [2014] EWCA Civ 358 under General Concepts – Negligence and Fiduciary Duty.