A solicitor advising on a corporate restructure scheme to avoid tax liability must advise on the legal consequences of the scheme, including that voluntary administration may trigger events of default under secured lending arrangements. A party cannot raise for the first time on appeal a causation argument based on the plaintiff's unreasonable conduct where that argument requires factual findings not made below. A significant change in a plaintiff's case after service of an offer of compromise, including late service of critical expert evidence, may justify the court 'otherwise ordering' under UCPR r 42.14 to deny indemnity costs.
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