The High Court has dismissed the claims from appellant David McClean and other investors against  tax barrister Andrew Thornhill QC ruling that Thornhill did not owe a duty of care to participators who lost £40m in a failed film tax avoidance scheme upon which he had provided counsel's opinion. The investors had been advised that they must consult their own tax advisers.

The claimants were a group of 10 individuals who were members of three different limited liability partnerships (LLPs), formed for the purpose of participation in the distribution of films.