Why Did the Claim for Pure Economic Loss Fail in Customs

Why did the claim for pure economic loss fail in Customs & Excise Commissioners v Barclays Bank [2006]?

A) The claimant could not show that a special (fiduciary) relationship existed on which to base a duty of care.
B) The claimant could not show that they had relied on the defendant.
C) The claimant could not show that their reliance had been reasonable in the circumstances.
D) Because the defendant had not assumed responsibility.
E) Because the assumption of responsibility by the defendant was not voluntary