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******************************************************JOHN D. FLANNERY v

. SINGER ASSET FINANCE

COMPANY, LLC, ET AL. (SC 18821)
Rogers, C. J., and Norcott, Palmer, Zarella, Eveleigh, Espinosa and Lavine, Js.* Argued January 11, 2013—officially released June 24, 2014 Thomas P. Willcutts, for the appellant (plaintiff).
Eliot B. Gersten, with whom was Richard C. Robinson, for the appellee (named defendant).Opinion ROGERS, C. J. This case concerns the availability of the continuing course of conduct doctrine to toll the statute of limitations on a claim of aiding and abetting
a principal accused ofbreach of a fiduciary duty when the alleged aiderand abettorhas no specialrelationship with the injured party and engages in no subsequent wrongful behavior related to the original wrong. The plaintiff, John D. Flanery,1 appeals, upon our grant of his petition for certification,2 from the judgment of the Appellate Court affirming the trial court’s rendering of summary judgment in favor of the defendant Singer AssetFinance Company, LLC.3Flanneryv.SingerAsset Finance Co., LLC, 128 Conn. App. 507, 508–509, 17A.3d 509 (2011). The plaintiff alleged that the defendant had aided and abetted the plaintiff’s former attorneys in breaching their fiduciary duties to the plaintiff, and further, that the defendant’s actions in this regard constituted a violation of the Connecticut Unfair Trade Practices Act (CUTPA), General Statutes § 42-110a et seq. In response to the defendant’s invocation of the applicable three year statutes of limitations,4 the plaintiff argued that, because the aiding and abetting claim alleged against the defendant was derivative of the breach of the fiduciary duty claims he had alleged against the attorneys, the limitations period should be tolled as to the defendant on the basis of a continuing
course of conduct by the attorneys, even though the defendant itself owed no fiduciary duty to the plaintiff and did not engage in any further activities that would triggertolling. Afterconcluding forvarious reasonsthat tolling was inapplicable and, therefore, that the plaintiff’s action was time barred, the trial court rendered summary judgment in favor of the defendant. The Appellate Court subsequently affirmed that judgment.
On appeal, the plaintiff contends that the Appellate Court improperly determined that: (1) his causes of action against the defendant were time barred because he failedto allege sufficientfacts inhispleadingsbefore the trial court to invoke the continuing course of conduct doctrine; and (2) underFicherav. MineHill Corp., 207 Conn. 204, 541 A.2d 472 (1988), the continuing
course of conduct doctrine does not apply to toll the statute oflimitations setforthin CUTPA. The defendant contends otherwise andposits, as an alternative ground for affirming the judgment of the Appellate Court, that the undisputed facts in this case preclude the operation ofthe continuing course ofconductdoctrine as amatter of law. We agree with the plaintiff that he sufficiently invoked the continuing course of conduct before the trial court. We agree with the defendant, however, that equitable tolling pursuant to that doctrine is not available on the undisputed facts of this case and, accordingly, we affirm the judgment of the Appellate Court.5
For purposes ofthe summaryjudgment proceedingsand the subsequent appeal only, the following relevant facts and procedural history were not disputed by the parties.6 In 1988, the plaintiffwon $3 million inthe Iowa state lottery, to be paid in twenty annual installments of $150,000. The defendant then was engaged in the business of, inter alia, purchasing the installment payments of lottery winners by providing those winners with discounted lump sum payments. Prior to March, 1999, the defendant had contacted the plaintiff numerous times in unsuccessful attempts to convince him to sell his installment payments. At some point before March 23, 1999, the defendant formed a business relationship withAttorneyGlennMacGradyforthepurpose ofhaving MacGrady provide what was purported to be independentprofessionaladviceto lotterywinners. The purportedly independent advice, however, was tainted by a conflict of interest. Specifically, MacGrady was acting at the behest of the defendant to induce lottery winnersto selltheirinstallmentpaymentstoitbyfalsely advisingthemthattheycouldgainsignificanttaxadvantages.7 Consistent with this strategy, the defendant arranged for MacGrady to communicate with the plaintiff, deliverthe misleading advice and attemptto induce him to sell his installment payments to the defendant.8
OnMarch23, 1999, theplaintiffenteredinto aretainer agreement with MacGrady’s law firm, Pepe & Hazard, LLP (Pepe & Hazard), pursuant to which MacGrady and Pepe & Hazard agreed to represent the plaintiff in connection with the sale of his lottery installment payments. The retainer agreement executed by the plaintiffprovided that the agreed upon scope of representation was limited to the sale transaction, and that theparties’ attorney-clientrelationshipwouldterminate upon completion of the services associated with the transaction and final billing for that work.9 In May, 1999, MacGradyandPepe&Hazardsignedanadditional retainer agreement with the defendant, agreeing to provide it legal services in connection with its lottery purchase endeavors.10 On June 24, 1999, on the advice of MacGrady, the plaintiff executed a sale agreement whereby he agreed to sell his eight remaining installment payments, which would have totaled $1.2 million, to the defendant for a discounted lump sum payment of $868,500. Following the June, 1999 lottery sale, the defendant had no further contact with the plaintiff. It no longer engaged in the lottery purchase business sometime in 2000 or 2001.11
On September 15, 1999, Pepe &Hazard senttheplaintiff a final bill for the services it had rendered, thereby terminatingthe attorney-clientrelationship. Thereafter, theplaintifffileda 1999taxreturnlistingthefullamount of the lump sum payment as the proceeds of a sale of
a capital asset, paying only the capital gains tax rate
on the amount received. In October, 2002, the InternalRevenue Service (IRS) notified the plaintiff that it did not agree with his treatment ofthe lump sum payment, and it concludedthatthe plaintiffowed atax deficiency of $163,523.
At that time, the plaintiff contacted MacGrady, who
no longer was employed by Pepe & Hazard. MacGrady continuedto maintainthe correctness ofthe tax advice, and encouraged the plaintifftojoin a group ofsimilarly situated lottery winners who also were challenging the IRS’ treatment oftheir lump sum payments. MacGrady provided assistance to, andreceived areferral fee from,
a Florida attorney who ran the tax appeal group. The plaintiffjoined this group, which ultimately was unsuccessful with its appeal. Throughout the entire time over which the foregoing events occurred, from 1999 through 2002, MacGrady
never disclosedto theplaintiffhisbusiness relationship with the defendant. Moreover, the defendant did not disclose to the plaintiffits relationship with MacGrady.
On July 22, 2005, the plaintiff brought the present action, claiming, in relevant part, that the defendant’s conduct amounted to (1) aiding and abetting in the breach of a fiduciary duty12 by MacGrady,13 and (2) a violation of CUTPA.14 In its answer to the complaint, the defendant set forth two special defenses, namely, statutes of limitations and waiver. The plaintiff denied the special defenses and pleaded, by way of avoidance
as to the statutes of limitations defenses, estoppel and fraudulentconcealment.15Afterconsiderable discovery, the defendant filed a motion for summary judgment, which the plaintiff opposed. On June 30, 2009, the trial courtgrantedthe defendant’smotionforsummaryjudgment on the basis that the action was time barred. Specifically, the trial court reasoned, the breach of the fiduciary duty alleged consisted of a conflict of interest, namely, MacGrady’s dual representation ofthe plaintiff and the defendant. That dual representation ceased to exist, however, when Pepe & Hazard sent the plaintiff its final bill on September 15, 1999, more than three years prior to the plaintiff filing this action in 2005. According to the trial court, ‘‘[o]nce the [dual] representation ended any breach of fiduciary duty ended,’’ and, therefore, the statute of limitations, as to both MacGrady and the defendant, as an aider and abettor, began to run on September 15, 1999. The court reasoned additionally that, although MacGrady, as a fiduciary, had an obligation to disclose the dual representation to the plaintiff, the defendant, as a mere purchaser of the lottery payments, owed no such duty to the plaintiff. On the basis of similar reasoning, the trial court also found the plaintiff’s claim offraudulent concealment unavailing.
The trial court further found that the continuing
course of conduct doctrine was inapplicable to toll therunning ofthe statutes of limitations. According to the court, the plaintiff had failed to plead a continuing
course of conduct in reply to the defendant’s special defenses, and ‘‘[c]ontinuing course ofconduct is aprinciple that is required to be specially pleaded.’’ Finally, the courtheld, the statute oflimitations ontheplaintiff’s CUTPA claim was not subject to tolling pursuant to this court’s decision in Fichera v. Mine Hill Corp., supra, 207 Conn. 204.
The plaintiff appealed from the judgment ofthe trial court to the Appellate Court claiming, inter alia, that the trial court improperly determined that the three year statutes of limitations for his aiding and abetting the breach of a fiduciary duty and CUTPA claims; see footnote 4 ofthis opinion; were nottolledbythe continuing course of conduct doctrine.16 Flannery v. Singer Asset Finance Co., LLC, supra, 128 Conn. App. 513. The Appellate Court rejected this claim, relying on its decision in Beckenstein Enterprises-Prestige Park, LLC v. Keller, 115 Conn. App. 680, 974 A.2d 764, cert. denied, 293 Conn. 916, 979A.2d488 (2009), andconcluding that the trial court had properly determined that the plaintiff had not invoked this doctrine either in his complaint or pleading in avoidance as required by Practice Book § 10-57.17 Flannery v. Singer Asset Finance Co., LLC, supra, 514–15. The Appellate Court further agreed with the trial court that, pursuant to Fichera v. Mine Hill Corp., supra, 207 Conn. 216–17, the continuing course of conduct doctrine was inapplicableto theplaintiff’s CUTPAclaim.Flanneryv. Singer Asset Finance Co., LLC, supra, 514. Accordingly, the Appellate Courtaffirmedthejudgmentofthetrialcourt, concluding that the trial court properly granted the defendant’smotionforsummaryjudgmentbecause ‘‘the applicable statutes of limitations had not been tolled by the actions ofthe defendant.’’ Id., 518. This certified appeal followed. See footnote 2 of this opinion.
On appeal, the plaintiff claims that the Appellate Court improperly: (1) concluded that the allegations contained within his pleadings were insufficient to invoke the continuing course of conduct doctrine; and (2) relied on Fichera v. Mine Hill Corp., supra, 207 Conn. 216–17, in concluding that the continuing course of conduct doctrine is inapplicable to the statute of limitations governing CUTPA claims. In response, the defendant contends otherwise andposits, as an alternative ground for affirming thejudgment ofthe Appellate Court, that the undisputed facts of this case preclude the operation ofthe continuing course of conduct doctrine as a matter oflaw. We disagree with the Appellate Court that the plaintiff did not adequately invoke the continuing course ofconduct doctrine but agree, nevertheless, with the defendant that that doctrine is inapplicable on the undisputed facts ofthis case. Because the plaintiff’s tolling claim is entirely nonviable, we need not address his second claim regardingthe applicabilityof tolling to save an untimely CUTPA action.
I
We begin with the plaintiff’s claim that the Appellate Court improperly determined that he had not adequately pleaded the continuing course of conduct doctrine in avoidance of the defendant’s statute of limitations defense in accordance with Practice Book § 10-57. Specifically, theplaintiffcontendsthathisreply to the defendant’s special defense, coupled with the allegations set forth in his complaint, adequately invoked the continuing course of conduct doctrine. Contendingthatthereisanabsenceofany‘‘legalauthority to support

. . . a pleading requirement that the continuing course of conduct doctrine be specifically labeledas such,’’ theplaintiffemphasizesthatpleadings should be read ‘‘broadly and realistically, rather than narrowly and technically’’; (internal quotation marks omitted) Collins v. Anthem Health Plans, Inc., 266 Conn. 12, 24, 836A.2d 1124 (2003); andthat ‘‘heincluded the essential elements ofthe continuing course of conduct doctrine withinhispleading ofavoidance oflimitations,’’ whichshouldbereadincontextwiththe specific factualallegationsinthe complaint. Theplaintifffurther notes that the continuing course of conduct doctrine
was briefed and argued before the trial court, and was supported by the parties’ evidentiary submissions in connection with the defendant’s summary judgment motion.
In response, the defendant contends that the plaintiff’s invocation of the continuing course of conduct doctrine was inadequate because his pleadings referenced only ‘‘concealment doctrines,’’ ‘‘[did] not even
usetheword ‘continuing’ ’’ andlackednecessaryallegations asto eitherMacGradyorthe defendantthatwould implicate the doctrine. CitingBeckensteinEnterprisesPrestige Park, LLC v. Keller, supra, 115 Conn. App. 680, the defendant emphasizes that the plaintiff did not comply with Practice Book § 10-57. See footnote 17 of this opinion. We agree with the plaintiff and conclude that, on this record, the Appellate Court should have reached the merits ofthe plaintiff’s claims because the trial court and the defendant were sufficiently apprised ofthe continuing course of conduct issue by his pleadings and memoranda of law.
The applicable standard of review is undisputed and well established. ‘‘The interpretation of pleadings is always a question of law for the court

. . . . Our reviewofthetrial court’sinterpretation ofthepleadings therefore is plenary.

. . . Furthermore, we long have eschewed the notion that pleadings should be read in
a hypertechnical manner. Rather, [t]he modern trend, which is followed in Connecticut, is to construe pleadings broadly and realistically, rather than narrowly and technically.

. . . [T]he complaint must be read in its entirety in such a way as to give effect to the pleadingwith reference to the general theory upon which it proceeded, and do substantialjustice between the parties.

. . . Our reading of pleadings in a manner that advances substantialjustice meansthatapleadingmust be construed reasonably, to contain all that it fairly means, but carries with it the related proposition that itmustnotbe contortedin suchawayso asto strainthe bounds of rational comprehension.’’ (Citation omitted; internal quotation marks omitted.) Grenierv. Commissioner of Transportation, 306 Conn. 523, 536, 51 A.3d 367 (2012). ‘‘[T]he practice ofreadingpleadings broadly applies to special defenses as well.’’ Travelers Ins. Co.

v. Namerow, 261 Conn. 784, 796, 807 A.2d 467 (2002). ‘‘As long as the pleadings provide sufficient notice of the facts claimed and the issues to be tried and do not surprise or prejudice the opposing party, we will not conclude that the complaint is insufficient to allow recovery.’’ (Internal quotation marks omitted.) Id., 795.
Practice Book § 10-57 provides in relevant part that ‘‘[m]atter in avoidance of affirmative allegations in an
answer or counterclaim shall be specially pleaded in the reply.

. . .’’ Under § 10-57, ‘‘the continuing course of conduct doctrine is a matter that must be pleaded in avoidance ofastatute oflimitations special defense.’’ Beckenstein Enterprises-Prestige Park, LLC v. Keller, supra, 115 Conn. App. 688, citingBellemarev. Wachovia Mortgage Corp., 94 Conn. App. 593, 607 n.7, 894 A.2d 335 (2006), aff’d, 284 Conn. 193, 931 A.2d 916 (2007); accordBeckensteinv. Potter& Carrier, Inc., 191 Conn. 150, 163, 464 A.2d 18 (1983) (‘‘[i]n orderto raise a claim offraudulent concealment, the party challenging a statute of limitations defense must affirmatively plead it’’). Thus, in Beckenstein Enterprises-Prestige Park, LLC, the case on which the Appellate Court relied in rejecting the plaintiff’s claim in the present case; see Flannery v. SingerAsset Finance Co., LLC, supra, 128 Conn. App. 514; the Appellate Court concluded that the trial court properly declined to charge a jury on the continuing course ofconduct doctrine, noting that ‘‘the plaintiffs had not pleaded the existence ofa continuing
course of conduct in avoidance ofthe statute oflimitations defense’’; BeckensteinEnterprises-PrestigePark, LLC v. Keller, supra, 115 Conn. App. 688; but rather, had replied only with a general denial. The Appellate Court rejected the plaintiffs’ claim that ‘‘they were not requiredto pleadthe continuing course ofconduct doctrine in response to the defendants’ special defense because the factual allegations supporting the application of the doctrine were contained in the complaint.’’ Id.
Beckenstein Enterprises-Prestige Park, LLC, does not, however, standforthepropositionthatthepleading requirements are so rigid as to require that potentially meritorious claims in avoidance ofthe statute oflimitations be categorically barred in all cases because ofpleading lapses. Beyond the trial courts’ discretion to overlook violations of the rules of practice in the absence of a timely objection from the opposing party; see, e.g.,SchilbergIntegratedMetals Corp. v. Continental Casualty Co., 263 Conn. 245, 273, 819 A.2d 773 (2003); it may bejust to reach the merits of a plaintiff’s claim to a toll of the statute of limitations, even when not properly pleaded pursuant to Practice Book § 10- 57, if the issue is otherwise put before the trial court and no party is prejudiced by the lapse in pleading. For example, in Bellemare v. Wachovia Mortgage Corp., supra, 94 Conn. App. 607, the Appellate Court deemed it ‘‘just’’ to reach the merits of a plaintiff’s claim that the statute of limitations was tolled by the continuing
course ofconductdoctrine, despitetheplaintiff’sfailure to plead the doctrine properly pursuant to Practice Book § 10-57, when the plaintiffasserted the doctrine’s applicability ‘‘for the first time in a pleading filed in oppositiontothe defendant’smotionforsummaryjudgment,’’ observing that ‘‘however imperfectly, the plaintiff placed the issue before the court

. . . .’’ See also Mollica v. Toohey, 134 Conn. App. 607, 611 n.3, 39 A.3d 1202 (2012) (reviewing plaintiffs’ continuing course of conduct claim because, although they failed to plead that issue in avoidance of special defense, defendant did not object in trial court when plaintiffs raised doctrine in their objection to his summary judgment motion).
In determining whether aparty’s failure to ‘‘specially plead’’ entitlement to a particular toll of the statute of limitationspursuantto Practice Book § 10-57 isprejudicial to its adversary, we find instructive case law applying, in the context of statute of limitations defenses, Practice Book § 10-3 (a),18whichrequiresparties to ‘‘specifically [identify] by its number’’ in their pleadings the statutory provisions that form the bases for their claims. In that analogous context, our courts have held the pleading requirement to be ‘‘directory rather than mandatory.

. . . As long as the defendant is sufficiently apprised ofthe nature ofthe action

. . . the failure to comply with the directive of

. . . § 10-3 (a) will not bar recovery.’’ (Citations omitted; emphasis added; internal quotation marks omitted.) Spears v. Garcia, 66Conn. App. 669, 675–76, 785A.2d 1181 (2001), aff’d, 263 Conn. 22, 818 A.2d 37 (2003); see also, e.g., Rocco v. Garrison, 268 Conn. 541, 556–57, 848 A.2d 352 (2004) (permitting plaintiff’s resort to improperly cited accidental failure of suit statute because ‘‘there is no indication that the defendant was misled by the plaintiffs’ incorrect citation’’). In the statute of limitations context in particular, the Appellate Court has deemed nonjurisdictional statute of limitations defenses to be waived only when the record demonstrates that aparty has been prejudicially confused by its adversary’s failure to comply with the direction ofPractice Book § 10- 3 (a). Compare, e.g., Cue Associates, LLC v. Cast IronAssociates, LLC, 111 Conn. App. 107, 116–17, 958 A.2d 772 (2008) (limitations defense waived where, as to particular claim, plaintiff unaware that defendant was asserting it), andRamondettav.Amenta, 97 Conn. App. 151, 163–64, 903 A.2d 232 (2006) (defense to counterclaim waived when ‘‘[a]t no point from the filing ofthe defendant’s counterclaim to the rendering ofjudgment by the court did the plaintiffs identify the applicable statute on which they relied’’), with Altfeter v. Naugatuck, 53 Conn. App. 791, 802, 732 A.2d 207 (1999) (permitting defendant’s reliance on statute not raised as special defense or identified in summary judgment motion, but cited in accompanying memorandum). Thus, we conclude that the plaintiff’s failure to plead specifically his entitlement to a particular tolling doctrine pursuant to Practice Book § 10-57, while not a good practice, does not operate as a bar or waiver of that doctrine if the record demonstrates that the defendant, nevertheless, was sufficiently apprised of the plaintiff’s intention to rely on that doctrine and that the defendant has not been prejudiced by the plaintiff’s lapse in pleading. Having thoroughly reviewed the record in this case,
we conclude that the Appellate Court improperly upheld the trial court’s determination that the plaintiff waived his right to assert the continuing course of conduct doctrine in avoidance of the defendant’s statute oflimitations special defense byfailingtopleadspecific entitlement to that doctrine pursuant to Practice Book § 10-57. Although it would have been a far better practice fortheplaintiffto usethewords ‘‘continuing course of conduct’’ in his pleading in avoidance, the record demonstrates that the defendant was sufficiently apprised ofthe plaintiff’s intent to rely on that doctrine and suffered no prejudice as a result of the plaintiff’s lapseinpleading.19 Specifically, theplaintiff’sanalysisin hismemorandumoflawinoppositiontothedefendant’s summaryjudgment motion sufficiently evokes the continuing course ofconduct doctrine byarguingthat, ‘‘[i]n aiding and abetting MacGrady in the breach ofhis fiduciary duties, [the defendant’s] liability is also vicarious, derivative and coextensive with that of MacGrady

. . . including with respect to applying the statute oflimitations. In each case, the nature ofthe fiduciary misconduct gives rise to a tolling of limitations by application of the continuous course of conduct doctrine.’’ After discussing the various factual allegations in the case in detail, the plaintiffthen emphasized the ‘‘vicarious and derivative’’ nature of the aiding and abetting cause of action, thus contending that ‘‘limitations is tolled as to [the defendant] for the same reasons as it is tolled for [MacGrady and Pepe & Hazard].’’20
The defendant’sreplymemorandumoflawinsupport ofits motion for summaryjudgment contains a lengthy responsive discussion ofthe continuing course of conduct doctrine and its inapplicability to this case. More-over, the applicability of the continuing course of conduct doctrine was argued in detail orally twice before the trial court—once in connection with the summary judgment motion filed by the MacGrady and Pepe & Hazard; see footnote 3 of this opinion; and several weeks later in connection with the defendant’s motion, focusing in particular on whether MacGrady’s action of referring the plaintiff to the tax appeal group forpeoplewithsimilartaxissuescontinuedhisprevious
course ofconduct. The record indicates, therefore, that the defendant was not prejudiced by the plaintiff’s apparent lapse in pleading, notwithstanding its objection before the trial court, which was renewed in the Appellate Court.21 Thus, we conclude that both the Appellate Court andthe trial court shouldhave reached themerits oftheplaintiff’s continuingcourse ofconduct claims in avoidance ofthe defendant’s statute oflimitations defenses.
II
We turn to the defendant’s alternative ground for affirmance, namely, that the admitted or undisputed facts ofthis case preclude the application ofthe continuing course of conduct doctrine to toll the governing three year statutes of limitations as a matter of law. The defendant claims that the continuing course of conduct doctrine is inapplicable because, indisputably, it had no special relationship with the plaintiff and, therefore, had no dutyto disclose anything to the plaintiff, and it did not engage in any additional wrongdoing toward, or have any further contact with, the plaintiff following the close of the lottery transaction in 1999. Moreover, according to the defendant, the fiduciary status and/or conduct of MacGrady should not, as a matter oflaw, be attributedto the defendant, an alleged aider and abettor, forpurposes ofapplying the continuing course of conduct doctrine. Finally, the defendant contends, even ifaprincipal actor’s status and conduct properly are attributed to an aider and abettor for purposes of tolling a statute of limitations, there is no genuine issue of material fact regarding whether MacGrady, in the three years following the close of the lotterytransaction, breached any continuing dutyto the plaintiff by engaging in subsequent wrongful conduct related to his earlier wrongful acts. Specifically, the defendant argues, MacGrady’s October, 2002 act of referring the plaintiffto the tax appeal group occurred after the three year statutes of limitations already had expired,22 and furthermore, because the attorney-client relationshipbetweenMacGradyandtheplaintiffceased to existin September, 1999, once the lotterytransaction
was complete, the statutes were not tolled in the years subsequent to that transaction by MacGrady’s continuing failure to disclose his prior conflict of interest.
The plaintiff disagrees with the defendant, arguing that MacGrady’s fiduciary status and conduct properlyare attributable to the defendant for tolling purposes, and that MacGrady engaged in a continuing course of conduct by committing a fraud in connection with the lottery transaction, by promising, contemporaneously with that transaction, to represent the plaintiff anew if he had trouble with the IRS, by continually failing to disclose his conflict ofinterest subsequent to the close of the transaction, and by referring the plaintiff to the tax appeal group in October, 2002. According to the plaintiff, despite the lack of an ongoing fiduciary relationship, MacGrady’s duty to disclose the conflict of interesttotheplaintiffcontinuedindefinitely, until such disclosurewas made, and, therefore, his ongoingfailure to disclose constituted a continuing breach ofthat duty that tolled the statutes of limitations. Moreover, the plaintiff contends, the October, 2002 referral was a further extension of the breach.
Even if we were to assume, without deciding, that the status and/or subsequent wrongful conduct of a principal tortfeasor should be attributed to an alleged aider and abettor for purposes of tolling a statute of limitations, we agree with the defendant that that assumptioncouldnotaidtheplaintiffonthe undisputed facts of this case.23 Specifically, MacGrady’s initial breach of his fiduciary duty, which was based on a conflict of interest, concluded at the latest in September, 1999, after the lottery transaction closed and he ceased to represent the plaintiff, and his subsequent act of referring the plaintiff to the tax appeal group occurred in October, 2002. The subsequent act, therefore, occurredafterthethreeyearstatutesoflimitations already had expired, and it was of no consequence for tolling purposes. Additionally, because the attorneyclient relationship between MacGrady and the plaintiff clearly ended in September, 1999, MacGrady no longer had a duty, in the years that followed, to disclose his prior conflict of interest that no longer existed. Thus, his ongoing nondisclosure was not a continuing breach of such a duty that could toll the statute of limitations indefinitely. For these reasons, we conclude that the trial court properly held that the plaintiff’s action against the defendant is time barred.
We beginwiththe standard ofreview. ‘‘The standards governing [an appellate tribunal’s] review of a trial court’s decision to grant a motion for summary judgment are well established. Practice Book [§ 17-49] provides that summary judgment shall be rendered forthwithifthepleadings, affidavits andanyotherproof submitted show that there is no genuine issue as to any material fact and that the moving party is entitled to judgment as a matter of law.

. . . In deciding a motion for summary judgment, the trial court must view the evidence in the light most favorable to the nonmoving party.

. . . The party seeking summary judgment has the burden ofshowingthe absence ofanygenuine issue [of] material facts which, under applicable principlesofsubstantive law, entitle himto ajudgment as amatter oflaw

. . . and the party opposing such a motion must provide an evidentiary foundation to demonstrate the existence of a genuine issue of material fact.

. . . A material fact

. . . [is] a fact which will make a difference in the result of the case.

. . . Finally, the scope of our review of the trial court’s decision to grant the [defendant’s] motion for summaryjudgment is plenary.

. . . Summary judgment may be granted where the claim[s] [are] barred by the statute of limitations.

. . . Summaryjudgment is appropriate on statute of limitations grounds when the material facts concerning the statute of limitations [are] not in dispute

. . . .’’ (Citations omitted; internal quotation marks omitted.) Romprey v. Safeco Ins. Co. of America, 310 Conn. 304, 312–13, 77 A.3d 726 (2013). ‘‘[I]n the context of a motion for summaryjudgment based on a statute of limitations special defense, a defendant typically meets its initial burden of showing the absence of a genuine issue ofmaterial fact by demonstrating that the action had commenced outside of the statutory limitation period.

. . . When the plaintiff asserts that the limitations period has been tolled by
an equitable exception to the statute of limitations, the burden normally shifts to the plaintiff to establish a disputed issue ofmaterial fact in avoidance ofthe statute. See, e.g., Zielinski v. Kotsoris, 279 Conn. 312, 330, 901 A.2d 1207 (2006) (no genuine issue ofmaterial fact
as to whether statute of limitations was tolled under continuing course oftreatment or continuing course of conduct doctrine); Wittv. St. Vincent’sMedical Center, 252 Conn. 363, 369–70, 746 A.2d 753 (2000) (genuine issue of material fact as to whether continuous course ofconduct doctrinetolled statute oflimitations inmedical malpractice claim)

. . . .’’ (Citations omitted.) Romprey v. Safeco Ins. Co. of America, supra, 310 Conn. 321–22.24
The statutes of limitations applicable in the present
case are occurrence statutes. See footnote 4 of this opinion. With such statutes, the limitations period typically begins to run as of the date the complained of conduct occurs, andnotthe date whenthe plaintifffirst discovers his injury. Watts v. Chittenden, 301 Conn. 575, 583, 22 A.3d 1214 (2011). In certain circumstances, however, we have recognized the applicability of the continuing course of conduct doctrine to toll a statute of limitations. Tolling does not enlarge the period in which to sue that is imposed by a statute oflimitations, but it operates to suspend orinterrupt its running while certain activity takes place. Romprey v. Safeco Ins. Co. ofAmerica, supra, 310 Conn. 330 ( McDonald, J., dissenting). Consistent with that notion, ‘‘[w]hen the wrong sued upon consists of a continuing course of conduct, the statute does not begin to run until that
course ofconductis completed.’’Handlerv.Remington Arms Co., 144 Conn. 316, 321, 130 A.2d 793 (1957).The test for determining whether the continuing
course ofconduct doctrine should apply has developed primarily in negligence cases. ‘‘For instance, we have recognized the continuing course of conduct doctrine in claims of medical malpractice.

. . . In doing so, we noted that [t]he continuing course of conduct doctrine reflects the policy that, during an ongoing relationship, lawsuits are premature because specific tortious acts
or omissions may be difficult to identify and may yet be remedied.

. . . The continuing course of conduct doctrine has alsobeenappliedto otherclaims ofprofessional negligence in this state.

. . . ‘‘In these negligence actions, this court has held that in order [t]o support a finding of a continuing course of conduct that may toll the statute oflimitations there must be evidence ofthe breach ofa duty that remained in existence after commission of the original wrong related thereto. That duty must not have terminated priorto commencement oftheperiodallowedforbringing an action for such a wrong.

. . . Where we have upheld a finding that a duty continued to exist after the cessation of the act or omission relied upon, there has been evidence of either a special relationship between the parties giving rise to such acontinuing duty orsome later wrongful conduct of a defendant related to the prior act.

. . . ‘‘Therefore, a precondition for the operation of the continuing course ofconduct doctrine is thatthe defendant must have committed an initial wrong upon the plaintiff.

. . . ‘‘A second requirement for the operation of the continuing course of conduct doctrine is that there must be evidence of the breach of a duty that remained in existence after commission of the original wrong related thereto.

. . . This court has held this requirement to be satisfied when there was wrongful conduct ofa defendant related to the prior act.’’ (Citations omitted; internal quotation marks omitted.) Watts v. Chittenden, supra, 301 Conn. 583–85. Such later ‘‘wrongful conductmayinclude acts ofomissionaswellas affirmative acts of misconduct

. . . .’’ Blanchette v. Barrett, 229 Conn. 256, 264, 640 A.2d 74 (1994).
Insum, ‘‘[i]n decidingwhetherthetrial courtproperly granted the defendant’s motion for summaryjudgment,
wemustdetermine ifthereis agenuine issue ofmaterial fact with respectto whetherthe defendant: (1) committedaninitialwrongupontheplaintiff; (2) owedacontinuing duty to the plaintiffthat was related to the alleged originalwrong; and (3) continuallybreachedthat duty.’’ Witt v. St. Vincent’s Medical Center, supra, 252 Conn. 370.
It is clear that in the present matter, the foregoing test cannot be satisfied by looking to the actions of the defendant. The plaintiff claimed that the defendantaided and abetted MacGrady in committing an initial wrong, namely, MacGrady’sbreach ofhisfiduciary duty contemporaneous with the sale ofthe plaintiff’s lottery winnings in mid-1999. The plaintiff, however, has not alleged or pointed to any evidence of any duty owed by, or further misconduct on the part of, the defendant following that sale. In regard to the lottery transaction, the defendantandtheplaintiffstoodinrelation ofbuyer andsellerand, assuch, therewasno specialrelationship between them that imposed upon the defendant a duty to disclose to the plaintiff any deception attendant to the transaction. See Fichera v. Mine Hill Corp., supra, 207 Conn. 210. Moreover, there is no evidence that suggests that the defendant had any further contact with the plaintiff following that transaction, let alone that it engaged in any additional related wrongdoing toward the plaintiff.
Theplaintiffargues, however, thatbecausethe defendant aided and abetted MacGrady’s commission of an initial wrong upon him, and because thereafter, MacGrady continually breached a related continuing duty, the statutes oflimitationsaretolledastobothhis claims against MacGrady and his claims against the defendant

. Evenifwe were to assume thattheplaintiff’sview ofthe law is correct, we disagree that tolling applies to
save the claims alleged against the defendant in this case, because the undisputed facts show no continuing
course ofconductbyeitherthe defendantorMacGrady.
There is no dispute that in mid-1999, MacGrady committed an initial wrong upon the plaintiff. By representingtheplaintiffin connectionwiththe sale ofhis lottery winnings to the defendant, while simultaneously engaged professionally with the defendant and failing to disclose that circumstance to the plaintiff, MacGrady acted pursuant to an obvious conflict of interest25 and, consequently, breached the fiduciary duty he owed to the plaintiff which arose from the attorney-client relationship. Nevertheless, subsequent to that initial breach, MacGrady no longer owed a continuing duty to the plaintiff that he continued to breach, either by committing later misconduct that was related to his initial wrongful act or because there was an ongoing special relationship between him and the plaintiff.
As we have explained, the lottery transaction closed in June, 1999, and, by the clear terms of the retainer agreement, MacGrady ceased to represent the plaintiff entirely in September, 1999. See footnote 9 ofthis opinion.Asevidenceoflaterwrongfulmisconduct, theplaintiff cites MacGrady’s act, in October, 2002, of referring the plaintiff to the tax appeal group. We disagree that that act, even if wrongful,26 could toll or, more accurately, revive, the three year statutes of limitations because by that time, those statutes already had run. In Watts v. Chittenden, supra, 301 Conn. 595–98, a
case inwhichwe determinedthatthe continuing courseof conduct doctrine was available to toll the statute of limitations for a claim of intentional infliction of emotionaldistress, we emphasizedthatportionsofsuch claims would be disallowed, as with any continuing tort, when the instances ofwrongdoing comprising the
course of conduct are separated by a gap that exceeds the length of the applicable statute of limitations. In such cases, although the course of conduct postdating such agap mayremain actionable (so long as the action is timely commenced from the last instance ofmisconduct), recovery is barred for the instances of misconduct predating the gap. See also id., 612 ( McLachlan, J., dissenting) (‘‘[o]ther jurisdictions have recognized that a course of conduct ceases when followed by a significant gap before the misconduct resumes’’); id., 613 ( McLachlan, J., dissenting) (‘‘[o]rdinarily, when a
course of conduct ceases and is followed by a gap, the statute of limitations is tolled ifthe tortfeasor engages in the [subsequent] misconduct before the limitations period has run’’ [emphasis added]). In other words, in
atort action, following an initial wrong, the subsequent activity triggering tolling ‘‘itself must occur before the three-year statute of limitations has run, to effectively toll it.’’ Greene v. Morgan, Theeler, Cogley & Petersen, 575 N.W.2d 457, 460 (S.D. 1998).
In the present matter, MacGrady’s original wrongdoing ceased in September, 1999, after the plaintiff sold his lottery winnings to the defendant and MacGrady’s representation ofthe plaintiff, and any conflict ofinterest due to MacGrady’s simultaneous representation of the defendant, ended. Accordingly, when MacGrady resumed his presumably wrongful course of conduct in October, 2002, more than three years later, when he advisedtheplaintifftojoin atax appeal group, the three year statutes of limitations already had run. Because the gap between instances ofalleged wrongful conduct exceeds the length of the three year statutes of limitations for breach of a fiduciary duty and CUTPA claims,
no tolling is available under the rule stated in Watts v. Chittenden, supra, 301 Conn. 583–85. Accordingly, the plaintiff’s 2005 breach of a fiduciary duty claim against MacGrady based on his conduct in 1999 was untimely. By extension, the plaintiff’s aiding and abetting claim against the defendant, as to its actions in 1999, also is untimely, eveniftheplaintiffis correctthatMacGrady’s conduct properly is imputed to the defendant for tolling purposes. Theplaintiffattemptsto bridgethisfatal gap between instances ofwrongful activity by citing the special relationship between himself and MacGrady, which, in the plaintiff’sview, gave rise to MacGrady’s ongoing dutyto disclose to the plaintiffhis dealings with the defendant. According to the plaintiff, MacGrady’s duty to disclose those dealings continued indefinitely, until it was satisfied, and as long as that duty remained unsatisfied, MacGrady was in breach of it such that the statutes oflimitations were tolled. We are not persuaded.27
As to the existence of a special relationship, there is
no question that MacGrady, during the period of time he actedastheplaintiff’s attorney, hadfiduciaryresponsibilities and an associated duty of loyalty toward the plaintiff; see Beverly Hills Concepts, Inc. v. Schatz & Schatz, Ribicoff & Kotkin, 247 Conn. 48, 56, 717 A.2d 724 (1998) (‘‘an attorney-client relationship imposes a fiduciary duty on the attorney’’); Matza v. Matza, 226 Conn. 166, 184, 627 A.2d 414 (1993) (‘‘[t]he relationship between an attorney and his client is highly fiduciary in its nature and of a very delicate, exacting, and confidential character, requiring ahigh degree offidelity and good faith’’ [internal quotation marks omitted]); and thatMacGradyshouldnothaverepresentedtheplaintiff without disclosing his concurrent relationship with the defendant. See Rules of Professional Conduct 1.7; see also footnote 25 of this opinion. Pursuant to the clear terms ofthe retainer agreement governing the relationship, however, MacGrady’s brief representation of the plaintiffwas ofvery limited scope, and it quickly came to a close when the lottery transaction was completed and the plaintiff received his final bill for services rendered, in September, 1999. See footnote 9 of this opinion; see alsoDeLeo v.Nusbaum, 263 Conn. 588, 597, 821 A.2d 744 (2003) (‘‘formal termination of the [attorneyclient] relationship occurs when

. . . the matter for which the attorney was hired comes to a conclusion’’). Once that representation ceased, any remaining duties MacGrady owed to the plaintiffas a former client were limited and did not include, as the plaintiff contends,
an indefinite duty to inform him of the prior conflict of interest that no longer existed.28
Consistent with the foregoing, Connecticut’s appellate jurisprudence addressing the continuing course of conduct doctrine in the attorney-client context largely has held itto be inapplicable whenthe legal representation at issue has come to a close and there is no further contact between the parties. These cases generally rejectthe notionthatthe attorneyhas acontinuing duty to the client to correct or report an earlier wrong that, ifleft unsatisfied, would toll the statute oflimitations.29 They recognize that imposing a continuing duty in such circumstances is futile because, once representation ceases, the initial wrong typically is complete, and in the usual situation, it no longer can be undone by the attorney. See, e.g., Robbins v. McGuiness, 178 Conn. 258, 261–62, 423 A.2d 897 (1979) (no continuing duty to warn former client about results of title search performedinconnectionwithcompletedlandtransaction); Lee v. Brenner, Saltzman & Wallman, LLP, 128 Conn. App. 250, 251, 258–59, 15 A.3d 1215 (no continuing duty to warn plaintiff of alleged breach of fiduciary duty in connection with concluded representation, which involved drafting of corporation’s employment and stockholder agreements), cert. denied, 301 Conn. 926,22 A.3d 1277 (2011); Sanborn v. Greenwald, 39 Conn. App. 289, 297, 664 A.2d 803, cert. denied, 235 Conn. 925, 666A.2d 1186 (1995) (no continuingdutytowarnformer client of consequences of negligently drafted stipulation); but see Targonski v. Clebowicz, 142 Conn. App. 97, 110–11, 63 A.3d 1001 (2013) (defendant attorneyhad ongoing duty to notify former clients of his failure to
secure right-of-way in connection with land purchase, where, subsequent to closing, sellers’ attorney repeatedly contacted defendant offering to execute easement agreement).30
In the present case, as inRobbins, Sanborn, andLee, the attorney, MacGrady, represented the plaintiffclient for a discrete matter only, after which the attorneyclient relationship clearly was terminated. After the attorney-client relationship between the plaintiff and MacGrady came to a close, any conflict of interest ceased to exist and, moreover, no further dealings between the plaintiff and MacGrady were contemplated. Once the plaintiff sold his lottery winnings to the defendant, the transaction that was the subject of therepresentationwas complete, anditcouldbeneither undone nor recompleted with MacGrady’s conflict of interest properly disclosed and waived. See Rules of Professional Conduct 1.7; see also footnote 25 of this opinion. Accordingly, nothing would change were MacGrady to disclose to the plaintiff, retroactively, the preexisting conflict. We conclude, therefore, that under the circumstances ofthis case, MacGrady did not have
a continuing duty to disclose his prior conflict of interest that he continually breached by failing to disclose it.31
‘‘The gravamen of the continuing course of conduct doctrineisthatadutycontinuesafterthe originalwrong is committed.’’ Golden v. Johnson Memorial Hospital, Inc., 66 Conn. App. 518, 525, 785 A.2d 234, cert. denied, 259 Conn. 902, 789 A.2d 990 (2001). ‘‘[I]n the absence of a continuing special relationship, there must be a subsequent wrongful act that is related to the prior negligence.’’ (Internal quotation marks omitted.) Witt

v. St. Vincent’s Medical Center, supra, 252 Conn. 371. In the present matter, in which no continuing special relationship exists, theplaintiffessentiallyrequeststhat the three year statutes of limitations be tolled, indefinitely, on the basis of his former attorney’s ongoing failure to confess his earlier tortious act. To accept this argument, however, would render the three year statutes of limitations meaningless. Cf. Fitzgerald v. Seamans, 553 F.2d220, 230 (D.C. Cir. 1977) (explaining, in rejecting plaintiff’s claim that statute of limitations
was tolled in wrongful retaliatory discharge action on ground of continuing conspiracy to deny him rightful employment, when plaintiff did not specify any retaliatory actions taken by defendants within limitations period, that ‘‘the mere failure to right a wrong and make [the] plaintiffwhole cannotbe acontinuingwrongwhich tolls the statute of limitations, for that is the purpose ofanylawsuit andthe exceptionwould obliterate the rule’’).32
For the foregoing reasons, we conclude that the undisputedevidence doesnotshowacontinuing course of conduct on the part of MacGrady subsequent to the lotterytransactionin 1999. Accordingly, evenifMacGrady’s continuing course of conduct properly is attributable to the defendantfortollingpurposes, the plaintiff’s claims against the defendant remain untimely. ‘‘The purposes of statutes of limitation include finality, repose and avoidance of stale claims and stale evidence.’’ Connecticut Bank & Trust Co. v. Winters, 225 Conn. 146, 157 n.20, 622 A.2d 536 (1993). These statutes ‘‘represent a legislative judgment about the balance of equities in a situation involving the tardy assertion of otherwise valid rights: [t]he theory is that even if one has ajust claim it is unjust not to put the adversary on notice to defend withinthe period oflimitation andthat the right to be free of stale claims in time comes to prevail overthe rightto prosecute them.’’ (Internal quotation marks omitted.) State v. Skakel, 276 Conn. 633, 682, 888 A.2d 985, cert. denied, 549 U.S. 1030, 127 S. Ct. 578, 166 L. Ed. 2d 428 (2006). Although the conduct alleged by the plaintiff in his complaint undeniably is reprehensible, the policy considerationsunderlying statutes oflimitations clearlyare implicated by the substantial amount of time that has elapsed between the acts complained of and the filing of this action. Although this alone would not bar the plaintiff’s claimswerethe statutes oflimitations amenable to tolling under the continuous course of conduct doctrine, for the reasons we have explained herein, on the undisputed facts of this case, they are not.
The judgment of the Appellate Court is affirmed.
In this opinion PALMER, ZARELLA and LAVINE, Js., concurred.

* This case originally was argued before a panel of this court consisting of ChiefJustice Rogers and Justices Norcott, Palmer, Zarella and Eveleigh. Thereafter, the court, pursuant to Practice Book § 70-7 (b), sua sponte, ordered that the case be considered en banc. Accordingly, Judges Espinosa and Lavine were added to the panel, and they have read the record and briefs and listened to a recording ofthe oral argument prior to participating in this decision. The listing of justices reflects their seniority status on this court as of the date of oral argument.
1 LiketheAppellate Court, wenotethatthe correctspellingoftheplaintiff’s last name is Flanery. Flannery v. SingerAssetFinance Co., LLC, 128 Conn. App. 507, 508 n.1, 17 A.3d 509 (2011). For the purpose of consistency, however, we maintain the name Flannery in both the caption of this case and internal citations in conformity with the pleadings, judgment file and Appellate Court opinion.

2 Wegrantedtheplaintiff’spetitionforcertificationlimitedtothefollowing issues: ‘‘1. Did the Appellate Court properly determine, in a case alleging that the defendant [Singer Asset Finance Company, LLC] aided and abetted [Attorney Glenn MacGrady and Pepe & Hazard, LLP] in a breach of their fiduciary duty, thatthe allegations containedinboththeplaintiff’s complaint and in avoidance of a statute of limitations defense were insufficient to invoke the continuous course of conduct doctrine as a means oftolling thestatute of limitations?

‘‘2. Did the Appellate Court properly determine that the three year statute oflimitations periodforactions broughtunderthe Connecticut UnfairTrade PracticesAct, General Statutes § 42-110aetseq., cannotbetolled?’’Flannery

v. Singer Asset Finance Co., LLC, 302 Conn. 902, 902–903, 23 A.3d 1242 (2011).

3 ‘‘Attorney Glenn MacGrady and Pepe & Hazard, LLP, also were defendants in this case. Partial summary judgment was rendered in their favor

on June 18, 2009, and the plaintiff, thereafter, withdrew all remaining claims against these defendants. Accordingly, MacGrady and Pepe & Hazard, LLP,

are not parties to this appeal. We will refer only to Singer Asset Finance Company, LLC, as the defendant for purposes of this opinion.’’ Flannery

v. Singer Asset Finance Co., LLC, 128 Conn. App. 507, 509 n.2, 17 A.3d 509 (2011).

4 General Statutes § 52-577 provides that ‘‘[n]o action founded upon a tort shall be brought but within three years from the date ofthe act or omission complained of,’’ and is applicable to claims of breach of a fiduciary duty. Ahern v. Kappalumakkel, 97 Conn. App. 189, 192 n.3, 903 A.2d 266 (2006). General Statutes § 42-110g (f), which governs CUTPA claims, provides: ‘‘An action under this section may not be brought more than three years after the occurrence of a violation of this chapter.’’

5 Because we conclude that the undisputed facts preclude tolling as to both of the plaintiff’s claims, we need not decide whether Fichera v. Mine Hill Corp., supra, 207 Conn. 204, also precludes tolling ofthe CUTPA claim.

6 Therecitedfactslargelyreflectthe allegations oftheplaintiff’s complaint. The defendant denied all ofthe plaintiff’s allegations of its wrongdoing, but its summary judgment motion assumed, for argument’s sake, that those allegations were true.
7 In 1998, the defendant’s general counsel had provided MacGrady with

a confidential legal memorandum on the capital gains treatment of lottery winnings that the accounting firm of Deloitte & Touche, LLP, had authored for the defendant. Moreover, the defendant’s telephone records from early 1999 disclose that it communicated with MacGrady regarding a potential transaction with the plaintiff.

8 ‘‘The plaintiff points out: ‘It is worth repeating in this public document thatthe evidence supportsthe conclusionthatthe lawfirmofPepe &Hazard, [LLP] atthetime inexperiencedinthetaxmatters, wasnotspecificallyaware of what [A]ttorney MacGrady was up to with [the defendant]. That when [Pepe & Hazard, LLP] became aware of what its employee was doing with [the defendant] thatitput astop to it and soon afterdischarged MacGrady.’ ’’ Flannery v. SingerAsset Finance Co., LLC, supra, 128 Conn. App. 510 n.3.

9 The retainer agreement was comprised of a March 25, 1999 letter from MacGrady to the plaintiff and an appended document outlining Pepe & Hazard’s standard terms ofengagement. The letterprovided in relevantpart: ‘‘The purpose of this letter is to outline the scope of the legal engagement, to disclose to you our relationship with lottery purchase companies, and to state our fees. The scope ofthe legal engagement is to represent you in negotiating a lottery sale contract, to help you evaluate the tax and other legal consequences of such a transaction, and to draft or review all the legal and court documents needed to execute such a transaction

. ‘‘Pepe & Hazard does not represent any lottery purchase company or broker. Our only involvement with such organizations is that I have represented several other lottery winners in complex negotiations with them. In that process, I have become very familiar with lottery purchase procedures and contracts. I believe my name was suggested to you solely because certain lottery purchase companies respect my professional ability as well

as my contract and tax knowledge. Our firm has no other relationship with them. If you retain us, my firm will aggressively represent you to the best of our abilities.

. . . ‘‘A detailed description of our firm policies is contained in the enclosed Standard Terms of Engagement for Legal Services.

. . . ‘‘To confirm this engagement, please sign below on the enclosed copy of this letter to indicate your understanding of and agreement to the terms.’’ (Emphasis added.) The plaintiff signed the letter agreement on March 26, 1999. The appended document, entitled ‘‘Standard Terms of Engagement for Legal Services,’’ stated in its introductory paragraph that the document ‘‘contains the standard terms of our engagement as your lawyers. Unless modified in writing by mutual agreement, these terms will be an integral part of our agreement with you.’’ Under the heading of ‘‘Scope of Pepe &Hazard’s Representation,’’ the document provided further that ‘‘[t]he scope of legal services we will provide is described in the accompanying engagementletter,’’ andthat ‘‘[i]tis also ourpolicythat the attorney-clientrelationship will be considered terminated upon our completion of any services that you have retained us to perform

. If you later retain us to perform additional services, our attorney-client relationship will be revived subject to these terms of engagement, as they may be supplemented at that time.’’ (Emphasis added.) Finally, under the heading ‘‘Ending Your Relationship with Us,’’ the document provided that ‘‘[u]nless previously terminated, our representation ofyou with respect to the agreed upon scope ofrepresentation will terminate upon sending you our final statement for services rendered,’’ and that ‘‘[y]ou are engaging us to provide legal services in connection with an agreed upon scope of representation. After completion of the representation, changes may occur in the applicable laws or regulationsthatcouldhave animpactuponyourfuture rights andliabilities. Unless you actually engage us after the closing to provide additional advice on issues arisingfrom this representation, we have no continuing obligation to advise you withrespect tofuture legal developments.’’ (Emphasis added.)

10 Specifically, MacGrady agreed that he would, when requested by the defendant, ‘‘communicate [his] current independent legal opinion on the taxation of lottery assignments to persons and audiences selected by’’ the defendant, including lottery winners and their professional advisers. He further agreed to write a scholarly article setting forth his current legal opiniononthetaxationoflotteryassignments. Theretaineragreementstated that MacGrady’s opinion would be ‘‘balanced, neutral and unbiased,’’ and would neither favor nor disfavor the defendant’s economic interests. At the

same time, however, the agreement provided that the defendant would compensate MacGrady at his hourly rate for the services performed and, in its discretion, wouldpay a‘‘performance bonus foranylottery assignment transaction closedby [the defendant] inwhichthe services providedhereunder by [Pepe & Hazard] is a significant contributing factor.’’

11 Billing records produced by Pepe & Hazard indicate that MacGrady continued to provide professional services to the defendant, unrelated to the lottery sale to the plaintiff, until September, 2000.

12 The Appellate Court assumed, without deciding, ‘‘that Connecticut recognizes anactionforaidingandabettinginthebreach ofafiduciaryduty. See Efthimiouv. Smith, 268 Conn. 499, 504–507, 846A.2d 222 (2004) (discussing claim ofaiding and abetting inbreach offiduciary duty).’’Flanneryv. Singer Asset Finance Co., LLC, supra, 128 Conn. App. 511 n.4. In Efthimiou, although recognition of such a cause of action was unnecessary for the disposition of the appeal, this court quoted Halberstam v. Welch, 705 F.2d 472, 477 (D.C. Cir. 1983), forthe proposition that, ‘‘[a]iding-abetting includes the following elements: (1) the partywhomthe defendant aids mustperform

a wrongful act that causes an injury; (2) the defendant must be generally

aware of his role as part of an overall illegal or tortious activity at the time that he provides the assistance; [and] (3) the defendant must knowingly and substantially assist the principal violation

. . . .’’ (Internal quotation marks omitted.) Efthimiou v. Smith, supra, 505. Similar to Efthimiou, the present case does not require us to decide whether aiding and abetting a breach of a fiduciary duty is a viable cause of action in Connecticut, and

we decline to do so in dicta.

13 Specifically, the plaintiff alleged that MacGrady breached his fiduciary duty by giving the plaintiff erroneous tax advice, advising him to sell his lottery installment payments to the defendant, encouraging him to join the tax appealgroup, and continuallyfailingto disclose hisbusiness relationship with the defendant.

14 The plaintiff also raised several claims against MacGrady and Pepe & Hazard, including, as to each, breach of a fiduciary duty and a CUTPA violation. Those claims are not at issue in this appeal. See footnote 3 of this opinion.

15 Specifically, the plaintiff’s pleading in avoidance provided: ‘‘The defendant aided and abetted a fiduciary in concealing from the plaintiff and/or failing to make proper disclosures to the plaintiff of the wrongdoing set forth in the plaintiff’s complaint that gives rise to the plaintiff’s causes of action and as a result is barred and estopped from asserting statute of limitations defenses. The defendantfraudulentlyconcealedfromtheplaintiff its wrongdoing set forth in the plaintiff’s complaint that gives rise to the plaintiff’s causes of action in violation of [General Statutes] § 52-595 and as
a result is barred from asserting statute of limitations defenses.’’

16 On appeal to the Appellate Court, the plaintiff also pursued his claimof fraudulent concealment. Flannery v. Singer Asset Finance Co., LLC, supra, 128 Conn. App. 515. The Appellate Court rejected this claim; id., 515–17; and the plaintiff did not seek certification to appeal with respect to it. Accordingly, we need not discuss the claim further.

17 Practice Book § 10-57 provides: ‘‘Matter in avoidance of affirmative allegations in an answer or counterclaim shall be specially pleaded in the reply. Such a reply may contain two or more distinct avoidances of the

same defense or counterclaim, but they must be separately stated.’’

18 Practice Book § 10-3 (a) provides: ‘‘Whenany claimmade in acomplaint,

cross complaint, special defense, or otherpleading is grounded on a statute, the statute shall be specifically identified by its number.’’

19 Inregardtothispleading issue, theplaintiffcontendsthatthe allegations set forth in his complaint are factually sufficient to support the invocation ofthe continuing course of conduct doctrine as articulated in, for example, Watts v. Chittenden, 301 Conn. 575, 585, 22 A.3d 1214 (2011). The defendant argues to the contrary, positing that the absence of certain allegations in the complaint, such as the existence of a ‘‘special relationship’’ between it and the plaintiff or any conduct between them after the closing of the sale, indicates that it could not have been expected to anticipate as a pleading matter the plaintiff’s reliance on the continuing course of conduct doctrine, which also fails on its merits. We decline to intertwine our consideration of the merits of the plaintiff’s continuing course of conduct claims with a determination of whether those claims are properly before the court. Put differently, that the factual allegations in the complaint conceivably could support application ofthis legal doctrine is not, byitself, sufficientto comply with the rules of practice, which are intended to avoid unfair surprise to the opposing parties and the court. Rather, what renders the merits of the plaintiff’s claims reviewable at trial and on appeal is the fact that this record reveals that the plaintiff’s pleading deficiencies plainly did not prejudice the defendant’s statute of limitations defense.

20 In contrast, we note, however, that the plaintiff’s memoranda of law in oppositionto Pepe&HazardandMacGrady’smotionsforsummaryjudgment discussed the continuing course of conduct doctrine in detail.

21 Indeed, the record demonstrates that neither the plaintiffnor the defendant scrupulously adhered to the rules of practice by clearly indicating which statutes of limitation and doctrines in avoidance applied in this case. As the plaintiff noted before the trial court, however, he did not claim prejudice as a result ofthe defendant’s failure to follow Practice Book § 10- 3 (a) and to cite the applicable statute of limitations in its broadly worded special defense.

22 On October 27, 2013, following oral argument in this court, we ordered the parties to submit supplemental briefs addressing the following question: ‘‘Was the plaintiff’s underlying claim against

. . . MacGrady and [Pepe & Hazard] time barred because more than three years had elapsed between the time ofthe claimed breach ofthe fiduciary duty in 1999 and MacGrady’s subsequent referral of the plaintiff to the tax [appeal] group in October, 2002?’’ The rules for reviewing unpreserved claims of error articulated in Blumberg Associates Worldwide, Inc. v. Brown & Brown of Connecticut, Inc., 311 Conn. 123, 144–64, 84 A.3d 840 (2014), are not implicated because the issue on which briefing was ordered is but a facet ofthe preserved issue that the parties have raised and briefed, namely, whether the continuing

course of conduct applies to render the plaintiff’s action timely. Moreover, the supplemental briefing order predated the decision in BlumbergAssociates Worldwide, Inc., by several months.

23 Even ifthe plaintiff’s claim were not foreclosed by factual deficiencies, he has provided no legal authority, and little argument, in support of the questionablenotionthataprincipaltortfeasor’s conductshouldbe attributed to an alleged aiderand abettorforpurposes oftolling astatute oflimitations, and the scant jurisprudence of which we are aware, which speaks only indirectly to the issue, does not favor the plaintiff’s position. We agree with the plaintiff that, because ‘‘the limitations period on a cause of action for aiding and abetting a tort is the same as [that for] the underlying tort’’; Wizard Gaming, Inc. v. Joshi, Docket No. B248174, 2014 WL 1047379, *5 (Cal. App. March 19, 2014); a claim of aiding and abetting the breach of a fiduciary duty is subject to the same statute of limitations as the claim of breach of a fiduciary duty against the principal tortfeasor, here, § 52-577. Id.; see also Anderson v. Pine South Capital, LLC, 177 F. Supp. 2d 591, 604 (W.D. Ky. 2001). Moreover, because the aiding and abetting claim is derivative of the primary breach of a fiduciary duty claim, if the primary claim is time barred, so is the aiding and abetting claim. See Kaufman v. Cohen,307 App. Div. 2d 113, 124–25, 760 N.Y.S.2d 157 (2003); see also Marshak v. Marshak, 226 Conn. 652, 667–68, 628 A.2d 964 (1993) (viability of aiding and abetting claim dependent on viability of underlying cause of action), overruled on other grounds as stated in State v. Vakilzaden, 251 Conn. 656, 664, 742 A.2d 767 (1999). The plaintiff has not established, however, that the inverse also is true, i.e., that if the claim against the primary tortfeasor is timely due to tolling, so, necessarily, is the claim against the alleged aider and abettor. Extrajurisdictional authority, concededly sparse, suggests otherwise. See, e.g., Kaufman v. Cohen, supra, 307 App. Div. 2d 121–26 (holding that fraud discovery accrual rule could operate to toll claims against principal tortfeasor, then concluding, by analyzing alleged aiders and abettors’ own status and acts, that same tolling doctrine did not apply to toll claims against them); see also Wultz v. Bank ofChina, Ltd., United States District Court, Docket No. 11-Civ.-266 (SAS), F.R.D. (2013), 2013 WL 1641179, *2–3 (S.D.N.Y. April 16, 2013) (analyzing applicability of equitable tolling to aiding and abetting claim by evaluating only actions of alleged aider and abettor); Ingham v. Thompson, 88 App. Div. 3d 607, 608, 931 N.Y.S.2d 306 (2011) (same); cf. Lesti v. Wells Fargo Bank, N.A., 960 F. Supp. 2d 1311, 1321 (M.D. Fla. 2013) (looking only to behavior of alleged aider and abettor when determining whether statute of limitations on aiding and abetting claim has run). According to the dissenting opinion, Kaufman v. Cohen, supra, 307 App. Div. 2d 125–27, Ingham exrel. CobaltAssetManagement, L.P. v. Thompson, supra, 88 App. Div. 3d 608–609, and Monaghan v. Ford Motor Co., 71 App. Div. 3d 848, 850, 897 N.Y.S.2d482 (2010), provide supportforthe proposition that, if an aiding and abetting claim appears to have merit, the statute of limitations on that claim may be tolled on the basis of the principal tortfeasor’s continuing course of conduct. None of those cases so hold, however, either directly or indirectly. In both Kaufman v. Cohen, supra, 125–27, and Ingham exrel. CobaltAssetManagement, L.P. v. Thompson, supra, 608–609, the Appellate Division of the Supreme Court, in evaluating claims of aiding and abetting the breach of a fiduciary duty, simply concluded that those claims both: (1) lacked substantive merit; and (2) were untimely because certaintolling doctrines are inapplicable, afterapplyingthose doctrineswith reference to the alleged aiders’ and abettors’ own status and actions

. In neither case did the court indicate in any way that, had the aiding and abetting claims been meritorious, they would have been timely because a tolling doctrine applied to save the associated claim against the principal actor. In fact, in Ingham ex rel. CobaltAsset Management, L.P., the claims against the principal actor are not even discussed. In Monaghan v. Ford Motor Co., supra, 850, the Appellate Division held that: (1) because the plaintiff’s claims ofaidingandabettingabreach ofafiduciarydutycontained essential allegations of fraud, they were governed by a six year statute of limitations, rather than a three year statute of limitations; and (2) those claims were adequatelypleaded in the plaintiff’s complaint. Again, the court in Monaghan did not discuss the claims raised against the principal actor and, moreover, no tolling doctrines are mentioned. Putting aside the foregoing authority, it is doubtful that tolling a statute oflimitationsagainstanallegedaiderandabettoronthebasis oftheprincipal tortfeasor’s conduct alone is consistent with the policies underlying statutes oflimitations, namely, topreventtheunexpectedenforcementofstale claims and the impairment of proof wrought by lost witnesses and/or evidence. See Neuhaus v. DeCholnoky, 280 Conn. 190, 206–207, 905 A.2d 1135 (2006). From the perspective of an alleged aider and abettor who has no ongoing relationship with a plaintiff, and engages in no further misconduct toward that plaintiff, these concerns clearly are implicated.

24 We rejectthe plaintiff’s contentionthatitwasthe defendant’s burden, as the party moving for summaryjudgment, to negate the plaintiff’s allegations regarding the applicability of the continuing course of conduct doctrine. The case on which the plaintiffrelies, Allstate Ins. Co. v. Barron, 269 Conn. 394, 848 A.2d 1165 (2004), did not involve an equitable tolling doctrine and, therefore, is inapposite.

25 Rule 1.7 of the Rules of Professional Conduct provides: ‘‘(a) Except as provided in subsection (b), a lawyer shall not represent a client if the representation involves a concurrent conflict of interest. A concurrent conflict of interest exists if: ‘‘(1) the representation of one client will be directly adverse to another client; or ‘‘(2) there is a significant risk that the representation of one or more clients will be materially limited by the lawyer’s responsibilities to anotherclient, aformerclientorathirdperson orbyapersonalinterestofthelawyer.

‘‘(b) Notwithstanding the existence of a concurrent conflict of interest under subsection (a), a lawyer may represent a client if: ‘‘(1) the lawyer reasonably believes that the lawyer will be able to provide competent and diligent representation to each affected client; ‘‘(2) the representation is not prohibited by law; ‘‘(3) the representation does not involve the assertion of a claim by one client against another client represented bythe lawyer in the same litigation

or the same proceeding before any tribunal; and ‘‘(4) each affected client gives informed consent, confirmed in writing.’’

26 Unlike MacGrady’s conduct in 1999, it is unclear that the 2002 referral

was tainted by a conflict ofinterest and, therefore, constituted an additional breach of a fiduciary duty.

27 Insupport ofhis claimthatMacGrady’s dutyto disclose hispriorconflict of interest continued indefinitely, until it was disclosed, the plaintiff cites deposition testimony of the managing partner of Pepe & Hazard agreeing with the plaintiff’s counsel when counsel queried the partner on this point. The managing partner’s legal opinion, however, is not binding on this court. The dissent inaccurately characterizes the partner’s deposition testimony

as expert testimony, accepts that testimony unquestioningly as an accurate statement of the law, and contends, on the basis of the testimony, that it is ‘‘undisputed’’ that MacGrady’s fiduciary duty survived the termination of the attorney-client relationship with the plaintiff. We disagree with each of these points. The partner testified as a fact witness, his answer regarding the indefinite duty to disclose is not supported by our research, as we discuss herein, and the defendant in the present matter clearly contests whether that answer is correct.
28 The duties owed to a former client by his attorney ‘‘are significantly lessened as compared to the corresponding duties owed to clients before the client-lawyer relationship has terminated.’’ 1 G. Hazard & W. Hodes, TheLawofLawyering (3dEd. Supp. 2005) § 13.3, p. 13–7. Generallyspeaking,

an attorney must refrain from representing an adverse party in the same matter in which he previously has represented the former client, or in a substantially related matter, without the former client’s written consent, and further, the attorney must not use or disclose confidential information learned about the former client during the representation. See id., § 13.2, p. 13–6; see also Rules ofProfessional Conduct 1.9. Additionally, an attorney should return property and/or documents belonging to a former client, take reasonable steps to convey to the client material communications received thatrelatetothe concludedrepresentationandrefrainfromfurtherrepresentation absent new authorization from the client. See 1 Restatement (Third), The Law Governing Lawyers § 33 (2000). The dissent, quoting without context from Mergler v. Crystal Properties Associates, Ltd., 179 App. Div. 2d 177, 182, 583 N.Y.S.2d 229 (1992), observes that ‘‘ ‘attorneys have a continuing confidential relationship oftrust and fair dealing [that] survives the termination of the attorney-client relationship

. . . .’ ’’ See footnote 9 of the dissenting opinion. In Mergler, however, the court upheld the viability of a general release executed by a law firm and its former client after the attorney-client relationship had been terminated. Mergler v. Crystal Properties Associates, Ltd., supra, 183–84. The court reasoned, in part, that the law firm was not required to establish that execution of the release was free from fraud because, at the time of execution, there no longer was a fiduciary relationship between the parties. Id., 181. Similarly, inthe present case, afterthe completion ofthe lotterytransaction, there no longer was a fiduciary relationship between the plaintiff and MacGrady. The dissent contends additionally that MacGrady ‘‘extended’’ his 1999 breach of a fiduciary duty by assuring the plaintiff, at the time ofthe lottery sale, that he would be available to represent him again in the future were he to have trouble withthe IRS, andthatthat assurance ‘‘cultivated [MacGrady’s] fiduciary relationship with the plaintiff

. . . .’’ The dissent, however, provides no supportforthepropositionthat afiduciary duty extendsbeyond the termination ofan attorney-clientrelationship becausethe attorney offers to represent the client again in the future should the need happen to arise, and we are not aware of any such authority.

29 In contrast, the doctrine has been found applicable in the case of an ongoing, intra-family attorney-client relationship. See Giulietti v. Giulietti, 65 Conn. App. 813, 835–36, 784 A.2d 905 (defendant attorney, who provided regularlegalservicestohiselderlyfatheroverperiodofyears, hadcontinuing duty to effectuate father’s directives regarding transfers of his property toplaintiff and his siblings), cert. denied, 258 Conn. 946, 947, 788 A.2d 95, 96, 97 (2001).

30 In the medical malpractice context, we have held that aphysician’s duty to warn a patient of a known dangerous medical condition or risk may extend beyond the close of treatment, even when there no longer is a physician-patient relationship, and that the physician may breach that duty by his or her continual failure to warn, thereby triggering the continuing

course of conduct doctrine. See, e.g., Witt v. St. Vincent’s Medical Center, supra, 252 Conn. 371–72 (pathologist had continuing duty to warn plaintiff ofhis admitted concern that plaintiffmay have been developing lymphoma, which pathologist had failed to communicate at time he evaluated biopsy); Sherwoodv. DanburyHospital, 252 Conn. 193, 207–208, 746 A.2d 730 (2000) (hospital had continuing duty to inform patient ofrisk ofHIV infection from transfusion of untested blood). Public policy supports the imposition of a continuing duty in this context because, even posttreatment, there is an ongoing threat to the patient’s physical health that might be lessened or alleviated by the receipt of a warning, even if it is belatedly delivered. In other words, in such cases, a warning would not be a futility. See also Handler v. Remington Arms Co., supra, 144 Conn. 321 (tolling statute of limitation in negligence action for defendant manufacturer’s continuing failure to warn of danger from ammunition known to be defective).

31 The plaintiff directs us to allegations or evidence showing that MacGrady, bycommissionofhis originalwrong, committedfraudand, contemporaneously with that wrong, promised to do something additional in the future, namely, to represent the plaintiffin related subsequent dealings with the IRS. The plaintiff then contends that the statutes of limitations were tolled under the continuing course ofconduct doctrine on the basis ofthese circumstances. In support of that argument, the plaintiff quotes language from the Appellate Court’s opinion inRosenfield v. Rogin, Nassau, Caplan, Lassman & Hirtle, LLC, 69 Conn. App. 151, 161–62, 795 A.2d 572 (2002), indicating that a defendant’s ‘‘affirmative conduct after the initial wrong’’ that could result in tolling includes ‘‘making promises after the initial wrong
orpromisesto do anything inthe future,’’ or ‘‘commit[ing] fraud.’’ (Emphasis added.) See alsoSanbornv. Greenwald, supra, 39 Conn. App. 296–97 (stating similarly). By its terms, this statement oflaw does not apply to the evidence cited by the plaintiff because that evidence relates to MacGrady’s initial misconduct, at the time of the lottery transaction, and not to any subsequently occurring misconduct. The plaintiffalso observes, repeatedly, that MacGrady and Pepe & Hazard did not pursue, in their summary judgment motion, statutes of limitations defenses on the malpractice and breach of a fiduciary duty claims that he alleged against them, and contends that this, necessarily, is because those defenses were not viable due to the availability of tolling. This argument ignores the reality that, for various reasons, parties often choose to settle, rather than litigate, claims for which there are potentially meritorious defenses.

32 The dissent relies on the Appellate Court’s decision in Haas v. Haas, 137 Conn. App. 424, 48 A.3d 713 (2012), as support for the notion that MacGrady’s ongoing failure to disclose his earlier breach ofa fiduciary duty constituted a continuing course of wrongful conduct. That case is readily distinguishable fromthe present matter, however, inthat it involved a defendantaccountant’srepeated, active anddeliberate concealmentofdocuments and information that would have illuminated his earlier wrongdoing. See id., 434–35. Specifically, the defendant, both prior to and during litigation, refused to provide those documents and information in response to numerous requests of the plaintiff, who was the defendant’s elderly mother, the plaintiff’s attorney, and a court-ordered forensic accountant. See id., 428–30. In contrast, in the present matter, MacGrady’s failure to disclose was entirely passive.