Chris Makin’s Blog Posts about ‘Other topics’

Experts – when even the lawyers get it wrong

Posted on 26th May 2020 by Chris Makin

One of the most notorious, and tragic, cases of an expert getting it wrong was that of Prof Sir Roy Meadow, an eminent paediatrician, who gave evidence for the prosecution in the case of R -v- Sally Clark.  Mrs Clark, a lawyer married to a lawyer, had lost two babies through cot death. The headline […]

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Business Valuations

Posted on 24th January 2020 by Chris Makin

Your client is getting divorced, and the family business forms a significant part of the matrimonial estate.  Or your client is a director of a company and has been excluded from management decisions, probably coupled with a claim for constructive dismissal.  Or your client (or you?) has for many years been a partner in a […]

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Down on the Farm – understanding the business

Posted on 16th January 2020 by Chris Makin

As a forensic accountant I am often required to assist the Court by expressing my opinion on the “might have been” – on the reasonable balance of probabilities, what would have happened to a business but for the interruption suffered by the index event – fire, theft of intellectual property, death or personal injury of […]

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Let’s turn to crime

Posted on 1st October 2019 by Chris Makin

Looking back at the blogs on this site, as well as the many articles I have written for law magazines, it is striking what a range has been covered.  In expert work we have had how to use an expert, how to understand business accounts, how to hold an expert meeting, partnership matters (including possible […]

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The worst expert witness: and the winner is…

Posted on 7th June 2019 by Chris Makin

A couple of years ago, I had the doubtful privilege of giving a blatant example of the “expert” who failed in every respect.  The case was Van Oord Ltd & Anr -v- Allseas UK Ltd [2015] EWHC 3074 (TCC), where Mr Justice Coulson took pains to explain the twelve – yes, twelve! – respects in […]

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The real value of the meeting of experts

Posted on 17th April 2019 by Chris Makin

“It is ORDERED that the experts of like discipline shall meet, and shall discuss matters relevant to their opinions in this matter, and shall produce a Joint Statement, setting out those matters on which they are agreed, and those matters on which they have failed to agree, with a summary of their reasons for disagreeing.” […]

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The bon mots of Sir Alan

Posted on 21st November 2018 by Chris Makin

Sir Alan Ward has for the last few years been the Chairman of the Civil Mediation Council.  I have mediated with him, and he was excellent.  But as a Court of Appeal judge Lord Justice Ward also made his mark.  I detect two recurring themes in his judgments: encouraging parties not to be so daft […]

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Is it sensible to be nice in business?

Posted on 12th October 2018 by Chris Makin

Attitude to business has changed quite a bit since I first became an accountant.  For the first 20 years or so of my career I was a general practitioner, acting for all sorts of clients: lots of tax return clients, lots of market traders and small family companies, up to some quite large organisations including […]

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Is tax planning unethical?

Posted on 5th October 2017 by Chris Makin

In light of the efforts by HMRC to increase the tax take, and in light of attempts by politicians to blur the boundaries between tax avoidance (permissible, if sometimes anti-social) and tax evasion (very naughty, criminal, dangerous, and downright greedy) I am reminded of the “shovel in the stores” judgement of Lord Clyde, Lord President […]

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Court proceedings would have been in neither party’s interests.