Shepherd v Byrne and Partners LLP
Chancery Division, His Honour Judge Pelling QC (Sitting as a Judge of The High Court),  EWHC 758 (Ch); 610 March, 5 May; 5 May 2017
Professional negligence - Breach of contract - Solicitors - Claim for damages - Tax evasion - Offshore accounts - Bribes - Proceeds of Crime Act 2002, section 340 - Criminal property - Undeclared income - Voluntary disclosure - HMRC Code of Practice 9 - Eligibility for the Liechtenstein Disclosure Facility
The claimant claimed damages for breach of contract or negligence arising out of advice alleged to have been provided by B on behalf of the defendant firm of solicitors concerning how he and his wife might voluntarily disclose to HMRC offshore income which had not been declared as and when it should have been.
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