판결 이유
In professional negligence claims, the scope of the defendant's duty determines the losses for which they are responsible. The court must ask: was the purpose of the duty to protect the claimant against the type of loss that occurred? The 'SAAMCO counterfactual' applies: what would the claimant's position have been if the information/advice had been correct?
사실관계
Grant Thornton negligently advised Manchester Building Society that hedge accounting could be used for lifetime mortgages. When the advice proved wrong, MBS had to close out hedging positions at a loss of over £32 million.
판결 요약
The Supreme Court reformulated the scope of duty analysis in professional negligence, refining Lord Hoffmann's approach in SAAMCO. The key question is whether the loss fell within the scope of the duty of care assumed by the defendant.
주요 인용문
"The scope of the duty of care assumed by a professional adviser is governed by the purpose of the duty, judged on an objective basis by reference to the reason why the advice is being given."
— Lord Hodge and Lord Sales
후속 처리
Now the leading authority on scope of duty in professional negligence, replacing aspects of SAAMCO [1997].