Crowe U.K. LLP

Crowe’s dedicated forensic accounting expert witness team is led by Martin Chapman and Alex Houston. Both are Partners with significant experience in the field and are committed to providing the highest levels of client advice and support through all stages of a case.

Typical areas that the expert witness team work on include:
• loss of profit claims
• intellectual property infringements
• business interruption claims
• shareholder and partnership disputes
• sale and purchase disputes, including breach of warranty claims
• wrongful and/or fraudulent trading
• matrimonial and probate case advice
• investigations into fraud and accounting irregularity

We are often instructed to quantify losses or to opine on the value of a business. We also undertake bespoke financial investigations.

The team can provide advice in the early stages of any matter in order to highlight the potential pitfalls, or opportunities, available to the client from a quantum perspective.

Ultimately, we can assist in reaching an out of court settlement or, in circumstances where a dispute proceeds to Court or Tribunal, prepare reports in a format that are both plain speaking and make potentially complex accounting issues comprehensible to all legal parties involved.

Where expert evidence is required, our reports will be compliant with all relevant legal and professional requirements, recognising our overarching duty to the Courts or Tribunals, underpinned by the quality of our analysis and explanations.

We can also assist in alternative dispute resolution proceedings in a number of ways. For instance, when approaching a process such as mediation we can provide an assessment of the arguments in play in a cost-effective manner so you are properly prepared ahead of negotiations. During the process itself we can be available either in person or remotely.

Further, we can offer assistance in relation to expert determination proceedings, and can act on cases involving foreign jurisdictions, where we are able to draw on our extensive international connection of Crowe offices.

Tax Resolutions  
Our Tax Resolutions partners, John Cassidy and Sean Wakeman, are vastly experienced and recognised as leading practitioners in this field. The team deals with an array of matters relating to past tax problems and disputes with HMRC and recognises that each case is unique, sometimes requiring a robust stance to be taken with HMRC and at other times needing a practical solution to be negotiated.  

The expert witness element of the team’s projects can typically include:
• cases concerning suspected tax fraud
• other, non-fraud cases where there may have been a significant loss of tax
• disputes with HMRC, for example relating to taxpayer behaviour in penalty situations or the validity of assessments or demands for documents and information
• Alternative Dispute Resolution for tax disputes acting as mediators independent of the parties in conflict
• professional negligence claims arising from tax services undertaken including giving evidence in court.

These can be sensitive and complex issues often requiring detailed investigations into taxpayers’ business and private financial affairs and preparation of detailed reports. Detailed knowledge of the relevant legislation and the rights and powers of both the taxpayer and HMRC are vital; advice from our specialist team, who will take time to explain and clarify complex issues, can help taxpayers navigate the process and achieve a positive outcome.

Martin Chapman
• Fellow of the Institute of Chartered Accountants in England and Wales
• Member of the Academy of Experts
• Accredited Counter Fraud Technician, from the Counter Fraud Professional Accreditation Board

Alex Houston
• Member of the Institute of Chartered Accountants in England and Wales (ICAEW)
• Certified Expert in Renewable Energy & Climate Finance

John Cassidy
• Member, Chartered Institute of Taxation
• Fellow, Institute of Chartered Accountants in England and Wales (ICAEW)
• Committee member, CIOT's Management of Taxes sub-committee
• Deputy Chairman, ICAEW's Compliance and Investigations committee

Sean Wakeman
• Member, Chartered Institute of Taxation
• CEDR accredited mediator