Jayne is an accountant and business adviser. Christopher and Fleur run a highly profitable business and sought advice from Jayne as to the best business structure and practices to legally minimise their rising tax obligations. Jayne did so and advised Christopher and Fleur to set up a particular kind of trust.

Two years later, following a change in government, the tax laws concerning trusts were changed significantly. Christopher and Fleur are now obligated to pay 25% more tax than they would have been under a company structure. They are angry and believe Jayne has acted negligently. If they were to sue Jayne for negligence, would they be successful? Why or why not?