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Surely the question that Verrico & Associates should have considered is why would Rayner use a tiny outfit based in Herne Bay when she lived miles away but was buying in Brighton. they would have had to make enquiries about purchase funds ie sale of trust interest and this should have alerted them to ask further questions. Also the CLC states that licensed conveyancers should not give tax advice but that “ Conveyancers may recommend clients obtain independent tax advice and must obtain sight of it or cease acting if clients refuse.” Did V&A get sight of the advice?