Loss allocation - judges more likely to impose liability on parties that can withstand the loss
Floodgates - judges reluctant to impose liability where to do so might encourage large numbers of claims on the same issue
Practical considerations - the courts may be willing to impose liability so people e.g. companies can plan for future
Protection of Professionals - professionals should not be prevented for working effectively
Moral considerations - judges will be reluctant to impose liabilty in unethical situations
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