Do solicitors who give negligent IHT advice owe a duty of care to an intended beneficiary? Andrew Blair and Tim Shepherd report
The question of whether a solicitor owes duties of care to third parties when advising a client was considered in the House of Lords' decision in White v Jones [1995] 2 AC 207, [1995] 1 All ER 691. A solicitor provided negligent advice to a testator in connection with the preparation of a will, causing a beneficiary to suffer loss. There was no contractual relationship between that beneficiary and the solicitor. Nevertheless, in a decision underpinned by social justice considerations, the House of Lords held that the solicitor did owe a duty of care to the beneficiary, principally because the absence of any other remedy against the solicitor gave rise to an “undesirable lacuna” in the law.
Claimants have since sought to apply the principles laid down in White v Jones to different circumstances, such as where a solicitor provides negligent advice on inheritance tax
