Practical guidance on instructing and reviewing forensic accounting evidence in UK personal injury and clinical negligence proceedings.
United Kingdom · CPR Part 35 expert evidence
Provide employment contracts, P60s, P45s, payslips, tax returns, and medical evidence on capacity. State the but-for career path you invite the expert to test and any pleaded Smith v Manchester or Stokes v GKN issues.
Disclose scheme booklets, annual benefit statements, and remedy-period dates for NHS, Teachers, Police, Armed Forces, or Civil Service schemes. Pension loss often exceeds earnings loss in long-horizon catastrophic claims.
Supply household income, expenditure, and dependency evidence. Lost domestic services are a separate head from income dependency and require distinct quantification.
Check whether past loss is rebuilt from primary records, whether Ogden adjustments are disclosed, and whether pension assumptions match scheme rules rather than template percentages.
Separate corporate profit from personal remuneration. Review filed accounts, SA302s, and dividend history before accepting headline turnover loss.
Employment records, tax returns, bank statements where relevant, pension statements, and medical reports on work capacity. Your solicitor coordinates secure transmission.
Medical experts address injury and prognosis. A forensic accountant converts that into past and future financial loss figures the court can award as damages.
Future loss in UK personal injury claims is commonly capitalised using Ogden Table multipliers. The expert must state the claimant's age, gender, the discount rate applied, any Table A to D disability adjustments, and the net annual multiplicand. A figure without disclosed methodology will not withstand scrutiny at trial or joint settlement meeting.