independent adviser, Arbitrator,
Expert determiner

I am an English chartered accountant, with over 30 years’ experience as an expert witness in international arbitration (under various rules such as LCIA, ICC, ICSID, UNCITRAL, and PCA; and ad hoc) and English litigation, having been cross-examined 69 times. I have seven times been named by Who’s Who Legal as Expert Witness of the Year. I have delivered expert determinations on many occasions, both reasoned and non-speaking. I have advised clients in mediations and have mediated disputes resulting in settlements.

In 2013, after 22 years as a partner in big-4 accounting firms, I founded and led a successful independent accounting firm focused only on expert witness services. In 2021, I ceased taking appointments as an expert, concentrating thereafter on advising and mentoring younger experts.

I am on the Board of the London Court of International Arbitration, and previously served as a Trustee of the British Institute of International and Comparative Law.

I am wholly independent and am not affiliated to any firm.

As an arbitrator, I offer an unusual combination of experience in international disputes, an accounting rather than legal background, and a logical approach, that together bring a different perspective to dispute resolution.

I am flexible as to procedure, seeking efficient and effective ways of resolving disputes whilst being responsive to parties’ needs, and am willing to be proactive on issues where appropriate.

I provide objective and independent advice on accounting and financial matters, including valuation and damages, at all stages of a dispute.

Preliminary views

In the early stages of a dispute, parties, funders, and legal representatives often need advice on accounting and financial issues (especially damages) to help them prepare and present their case. Having taken the decision not to accept instruction as an expert witness, I am able to give objective and independent advice, helping to focus on the key issues and avoid undue optimism.

Advice during proceedings

I use my extensive experience to provide an independent sounding board to expert witnesses and instructing parties and lawyers, helping experts and lawyers navigate difficult accounting and financial issues, identify the strengths and weaknesses of their position, and anticipate (and be prepared to counter) their opponents’ arguments.

Help for tribunals

As a matter progresses, and especially as a final hearing approaches, tribunals often find themselves faced with radically different views on financial matters from apparently similarly qualified expert witnesses. I help tribunals in several ways:

• I identify the issues and assumptions giving rise to the differences of opinion, and advise the tribunal on the decisions they need to take and the impact of those decisions on the outcome of the matter.
• I work, as a neutral, with the parties’ experts to help them explain the reasons for their differences of opinion and how they suggest the tribunal should make its decision.
• I help the tribunal with the “hot-tubbing” of experts during the hearing.

With nearly 40 years’ experience of corporate transactions, and my independence, I am perfectly placed to be the decision-making expert under contracts that call for the expert determination of accounting issues, both balance sheet matters such as closing accounts and profit-related matters such as earn-outs.

I am willing to follow contractually agreed procedures or to provide a suitable procedure that ensures transparency for the parties.

I am comfortable providing reasoned and non-speaking determinations, as the parties prefer.

I provide tailored seminars to aspiring expert witnesses and their assistants, delivered from the perspective of an accountant expert and based on what I have seen and learned over a long career. Topics range from a non-lawyer’s introduction to international arbitration (suitable for those embarking on a career in expert evidence) to tips on how to survive cross-examination (suitable for those giving oral evidence).