Chris Makin’s Blog Posts about ‘Litigation’

Your Expert Must Really Know The Business

Posted on 5th May 2026 by Chris Makin

So much of my work as an expert involves a business, obviously, since that falls directly into my expertise as a chartered accountant. But so often I come across opposing experts who haven’t taken the trouble to really know the business. And it’s not difficult. Let me give an example of a farmer, a tower […]

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The Tribulations Of A Business Valuer

Posted on 7th April 2026 by Chris Makin

Why is everyone getting a divorce?  An exaggeration, I know, but there’s certainly a lot of it about.  And do I know it? As a human being, I have only pleasurable memories of marriage.  I married Gillian, a farmer’s daughter, in 1969, and we had 52 years of happy companionship until she died four years […]

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Another Expert Has A Bad Day

Posted on 25th November 2025 by Chris Makin

Recently, I wrote about Jeff Davidson, a friendly chap I had known for many years and, like me, one of the early practitioners of forensic accounting.  He came a cropper in a case concerning the “diversion” of £1,900,000,000 (yes, really!) from a Ukrainian bank.  This was a huge case which was heard over 43 days, […]

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 When Is An Expert Not An Expert?

Posted on 21st October 2025 by Chris Makin

As any litigator in England and Wales knows, Part 35.3 of CPR states that the expert has an overriding duty “to help the court on matters within their expertise.”  And that expertise is measured by membership of appropriate professional bodies.  I am typical: a fellow of the Institute of Chartered Accountants (ICAEW) and The Academy […]

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Are Lawyers Numerate?

Posted on 16th April 2025 by Chris Makin

Well, are they?  And do they understand business accounts?  Some are, and some do – in fact, some are quite brilliant mathematicians – but many don’t, and I will share with you a few examples. First, we have lawyers who have confidence in the accounts filed at Companies House, and when a valuation is needed, […]

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Post Office Scandal And Private Prosecutions

Posted on 21st January 2025 by Chris Makin

In a recent article for the legal press (Reputation or a life?) I expressed the view that in some organisations, even where lives are at risk, the powers that be think it is more important to preserve the reputation of that organisation than to protect the health or even the life, of those they should […]

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Reputation Or A Life?

Posted on 10th December 2024 by Chris Makin

At present, we seem to be facing a continuous series of public enquiries on some weighty matters. I detect a trend.  Let’s consider three such enquiries: the infected blood scandal, the sub-postmasters, and Lucy Letby.  What do they have in common?  Answer: in every case, those at the head of the organisation thought it essential […]

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Meeting Of Experts – Solicitors Get It Wrong Again!

Posted on 7th October 2024 by Chris Makin

My loyal readers will know that I often bang on about incompetent experts.  There is a treasure trove of articles on the shocking failure of some experts, on my blog.  But we should also be alert to the blame which should be attached to solicitors who get it wrong.  Most expert witnesses are not full-time […]

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 More Inept Expert Witnesses (And Solicitors)…

Posted on 9th May 2024 by Chris Makin

…and an annoyed judge. Those who have read my articles and blogs in recent years will recognise that I have a “thing” about inadequate or incompetent experts.  This “thing” developed over many years; as an expert chartered accountant I found it tiresome to have as an opposing expert a chartered accountant who may have been […]

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All disputes should if possible be dealt with in this way – Great Mediator!

A party from a Chris Makin mediation