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What Wincham did was almost certainly professionally negligent under UK law, potentially criminal under consumer protection legislation, and exposed Philip to specific Spanish anti-avoidance laws that Wincham had a professional duty to disclose.
| Violation | Type | Severity | Forum | Likely Outcome |
|---|---|---|---|---|
| “16% saving” negligent misstatement Hedley Byrne; SGSA 1982 s.13 |
Civil | High | County Court | ~£49,392+ damages |
| Consumer Protection Regs 2008 Regs 5, 6 (civil); Reg 9 (criminal) |
Criminal | Potentially Criminal | CMA / Trading Standards | Fine, up to 2 years imprisonment |
| ICAEW / ACCA ethics breaches Integrity, competence, due care |
Disciplinary | High | Professional Conduct Committee | Sanction, suspension, or striking off |
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