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What is the importance of the case of Hedley Byrne & Co v. Heller and Partners in the development of the tort of negligence? A. It set out the ‘neighbour principle’ as it applies to Chartered Accountants. B. It established that in certain circumstances a duty of care is owed in respect of negligent misstatements causing financial loss. C. It established that exclusion clauses could not be effective. D. It abolished a duty of care for banks. |