As you may know I am not an accountant (nobody is perfect) but am involved in helping accountants secure tax savings for their clients with capital allowances claims on commercial property. One of the major hurdles we have to overcome is obtaining historical information on the capital allowances history on property. This can involve trying to contact past owners and if possible their accountants to see whether a claim for "fixtures" was ever made either by them or the vendor they (or their client) bought it from.
We do find that the previous owners accountants are reluctant to talk to us and I do understand why that may be the case as unfortunately our work does sometimes highlight they have missed an opportunity for their client. However is there any legal requirement for an accountant to disclose information on the previous capital allowances claims history of the property especially if their client has not owned the property for many years and may indeed no longer be a client.
I suspect the answer is no there is no legal requirement but just wondered whether I was missing something.