Tax Professional Negligence
Tax professional negligence claims require a tax expert witness to assess whether a reasonably competent tax adviser would have given different advice, whether PCRT standards were met, and what loss was caused by the negligent advice.
The but-for position establishes what the claimant's tax position would have been had competent advice been given. The difference between this and actual tax paid, including penalties and interest, represents recoverable loss subject to SAAMCo scope limitations.
Expert evidence addresses both the technical correctness of the advice and whether material risks were properly communicated to the client.
| Aspect | Detail |
|---|---|
| Standard of care | Assessment against reasonably competent tax adviser benchmark |
| PCRT compliance | Review against Professional Conduct in Relation to Taxation |
| But-for position | Correct advice and resulting tax position analysis |
| Loss quantification | Additional tax, penalties, interest, and SAAMCo scope |
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