“…at the hearing in August 2021 (referred to at [35] above) in relation to which Ms Tolaney KC relied upon what Rix LJ said in HLB Kidsons v Lloyd’s Underwriters [2008] EWCA Civ 1206; [2009] 1 Lloyd’s Rep 8 at [84]:…”
“…The case of HLB Kidsons (a firm) v Lloyd's Underwriters [2008] EWCA Civ 1206 ('Kidsons') concerned a notification made by a firm of chartered accountants of concerns about the efficacy of various tax avoidance products that they had pro…”