A long-term UK resident sought CGT planning advice from his accountants in respect of a proposed share disposal. He sued the accountants for negligently failing to advise that he should seek specialist advice as he might be non-domiciled. The Court of Appeal, overturning the High Court decision, held that the accountants had assumed a duty to provide general tax advice by offering unsolicited tax advice on several occasions, but had not assumed a duty to flag planning opportunities which would involve a reformulation of the transaction or to raise specialist non-dom tax points which would not have been of any apparent relevance to the transaction at hand.