The High Court has considered the application of section 14A of the Limitation Act 1980 in the context of a tax negligence claim against a firm of solicitors on the trial of a preliminary issue: Etroy & anor v Speechly Bircham LLP [2023] EWHC 386 (Ch) (23 February 2023). The negligence related to inheritance tax advice concerning the establishment of an offshore trust and the Court held that the claim had been commenced within the time permitted by section 14A. The case is relevant to pensions lawyers for its discussion of the caselaw and principles regarding when a claimant has knowledge sufficient to start the limitation clock running.