“If anything can be learned from this case it is the importance of taking legal advice at the outset of a business venture and properly documenting the arrangements to apply.” So wrote Justice Eileen Roberts, in her June judgment, of the nature of the business arrangement between the two embattled owners of Tinakilly House hotel. The interim expert report produced by chartered accountant Stuart Fitzgerald of Fitzgerald Power, the accountancy and business advisory firm, bears this out. Fitzgerald was appointed by the court to produce an equitable account of the business’ affairs, and establish who owed what to whom, as…

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