Description
Where a law firm advising on corporate and tax matters was sent an email in respect of a corporate matter and the preceding email chain accompanying the email referred to a medical procedure that alone was not sufficient to put the law firm under a duty to advise as to the possibility of an inheritance tax liability if the principal shareholder did not survive the operation. Where the law firm had resolutely refused to participate in mediation on the basis that it had a watertight case it should not be penalised in costs even if on some aspects of its defence it did not succeed.
