“…in the UT or FTT (Tax Chamber) rules it is stated that by not disclosing the error in the Visit Report, the three-stage test in Caparo Industries Ltd v Dickman [1990] 1 AC 605 is met (paragraphs 28 and 30).…”
“…He then went on to remind himself of the incremental test approved by Lord Bridge in Caparo Industries Plc v Dickman [1990] 1 AC 605, 618 to the effect that it is preferable that the law should develop novel categories of negligence incrementally and by analogy with established categories.…”