header-logo header-logo

29 July 2022 / George Sim
Issue: 7989 / Categories: Features , Profession , Expert Witness
printer mail-detail

Expert witness: single or joint?

George Sim discusses the pros & cons of single joint accountancy experts
  • Puts forward arguments for and against single joint experts.
  • Sets out a comparison with experts appointed on behalf of each of the parties.
  • Identifies procedural issues.

The use of Single Joint Experts (SJEs) is encouraged under the Civil Procedure Rules (CPR) with the court considering inter alia whether instructing SJEs is likely to help it to resolve issues more speedily and in a more cost-effective way than with separately instructed experts. This article explores general considerations which lawyers should take into account when instructing SJEs with particular regard to the involvement of forensic accountants and compares the practical implications of using SJEs with those of using experts instructed separately by each of the parties.

Agreed methodology or differing assumptions?

The extent to which expert accountancy opinion can be agreed between the parties will vary according to the type of case. Our experience of pension loss cases, for example, is that they generally involve calculations of the claimant’s post-tax pension earnings, using a prescribed or standard methodology, which are

If you are not a subscriber, subscribe now to read this content
If you are already a subscriber sign in
...or Register for two weeks' free access to subscriber content

MOVERS & SHAKERS

Jurit LLP—Caroline Williams

Jurit LLP—Caroline Williams

Private wealth and tax team welcomes cross-border specialist as consultant

Freeths—Michelle Kirkland Elias

Freeths—Michelle Kirkland Elias

International hospitality and leisure specialist joins corporate team as partner

Flint Bishop—Deborah Niven

Flint Bishop—Deborah Niven

Firm appoints head of intellectual property to drive northern growth

NEWS
Talk of a reserved ‘Welsh seat’ on the Supreme Court is misplaced. In NLJ this week, Professor Graham Zellick KC explains that the Constitutional Reform Act treats ‘England and Wales’ as one jurisdiction, with no statutory Welsh slot
The government’s plan to curb jury trials has sparked ‘jury furore’. Writing in NLJ this week, David Locke, partner at Hill Dickinson, says the rationale is ‘grossly inadequate’
A year after the $1.5bn Bybit heist, crypto fraud is booming—but so is recovery. Writing in NLJ this week, Neil Holloway, founder and CEO of M2 Recovery, warns that scams hit at least $14bn in 2025, fuelled by ‘pig butchering’ cons and AI deepfakes
After Woodcock confirmed no general duty to warn, debate turns to the criminal law. Writing in NLJ this week, Charles Davey of The Barrister Group urges revival of misprision or a modern equivalent
Family courts are tightening control of expert evidence. Writing in NLJ this week, Dr Chris Pamplin says there is ‘no automatic right’ to call experts; attendance must be ‘necessary in the interests of justice’ under FPR Pt 25
back-to-top-scroll