In confiscation proceedings, the court determines the benefits which defendants derive from offences committed on the basis of POCA. The court makes various assumptions and also considers the realisable assets of defendants. We are often instructed by solicitors representing defendants to provide initial written advice based on an overview of data set out in prosecutors’
Our forensic accounting work on money laundering cases is distinct from that on criminal cases in general because it involves critical scrutiny of funds flows with our focus being to establish the extent to which a defendant’s funds arise from lawful activities. Our role may include assisting legal teams to obtain relevant court orders by
Our work for law enforcement agencies on criminal prosecution cases is based on identifying at the outset the accounting evidence required for such cases. We also need to consider carefully whether there may be “other” explanations in relation to theft or fraud allegations so that our reports on behalf of the prosecution have a sound
When instructed by solicitors representing defendants in criminal investigations, our expertise in understanding the issues enables us to identify efficiently both used and “unused” evidence relevant to the matter. We consider carefully if the accountancy evidence presented on behalf of the prosecution is accurate, complete and consistent with the defendant’s explanations. Our conclusions include an
Civil fraud cases can be wide-ranging but often involve alleged thefts carried out by employees or senior managers. Our work on behalf of solicitors representing business claimants is likely to involve obtaining a clear understanding of the accounting systems and controls of the business and to evaluate the financial rewards obtained by the defendant who
Fatal accident claims differ in many important ways from other personal injury claims in the forensic accounting approach taken by us when assessing quantum. In particular, the measure of damages for fatal accident claims is generally assessed by way of “loss of dependency calculations” representing the loss suffered by the dependants of the deceased after
Lost pension rights are often considered in conjunction with lost earnings in personal injury claims. However, we are also instructed to consider the loss of pension rights on a stand-alone basis because the computation of the loss can be relatively complex and the overall amount can rival the loss of earnings in terms of quantum.
Our consideration of the loss of earnings for employed individuals involves a careful consideration of the claimant’s remuneration, including benefits-in-kind such as bonuses and participation in share option schemes. Our advisory work includes assistance with the preparation of schedules and counter schedules of loss. Our work in relation to self-employed claimants involves a critical appraisal
We are often instructed to consider detailed financial information on businesses in which the parties have an interest to identify if there are good reasons to believe that their financial performance or financial position is misrepresented. These aspects are vital in relation to business valuations and in assessing the ongoing earnings of the businesses and
Our work on matrimonial disputes often includes an evaluation of the actual income of the parties and their prospective incomes from a family business. We assess the income of one or both of the parties from a related business after careful consideration of the maintainable earnings of the business and its ability to provide a