McNaughton is an interesting decision because in that case Neill LJ set out a list of factors to consider in determining whether a duty of care arises in respect of a negligent misstatement. These are:
1. the purpose for which the statement was made;
2. the purpose for which the statement was communicated;
3. the relationship between the advisor, advisee and any third party;
4. the size of the class to which the recipient of the advice belongs;
5. the knowledge and experience of the advisee; and
6. whether the statement could be reasonably relied upon.