Inspired Education v Crombie [2025]: Valuation expert evidence fatally undermined by partial approach and instructions inconsistent with market value definitions. Expert quality is decisive in warranty claim litigation.
Read the case analysisWarranty Claim Expert Witness Services for UK M&A Lawyers & Solicitors
When a deal goes wrong, you need a warranty claim expert witness UK solicitors can rely on. Whether the accounts were not what was warranted, completion accounts are disputed, earn-out targets have not been met, or the locked box has leaked, forensic accounting expert evidence must withstand M&A litigation scrutiny. WarrantyClaimExpert.com connects UK M&A lawyers with qualified forensic accountants specialising in post-acquisition disputes.
Instruct an ExpertUnited Kingdom Expert Witness Services
WarrantyClaimExpert.com is a United Kingdom focused resource. We connect UK solicitors and corporate counsel with forensic accountant expert witnesses for post-acquisition disputes governed by English law.
- Our guides, dispute pages, and expert evidence methodology address UK M&A practice: sale and purchase agreements under English law, CPR Part 35 expert reports, High Court Commercial and Chancery proceedings, and ICAEW expert determination for completion accounts disputes.
- Case law, limitation periods, and procedural references on this site are drawn from England and Wales. Accounting standards discussed are UK GAAP (FRS 102) and IFRS as applied in UK transactions.
- We do not instruct or support expert witnesses for US, EU, or other non-UK jurisdictions. If your dispute sits outside England and Wales, you should instruct a local forensic accounting expert familiar with that jurisdiction.
Four M&A Dispute Types We Cover
Post-acquisition disputes fall into four distinct mechanisms. Each requires specialised forensic accounting expert evidence.
Breach of Warranty
The seller warranted the accounts were accurate. They weren't. Quantifying the diminution in value caused by the breach.
Learn more →Completion Accounts
Buyer and seller cannot agree on the financial position at completion. Which accounting basis applies? Was it consistently applied?
Learn more →Earn-Out Disputes
The earn-out targets were not met. Was that because of legitimate business performance, or the buyer's conduct?
Learn more →Locked Box
The price was fixed. But did the seller extract value between the locked box date and completion?
Learn more →Expert Witness Services
Full-service forensic accounting expert witness support for every stage of M&A dispute resolution.
Breach of Warranty Loss Quantification
Establish the true and warranted financial positions, value the business under each scenario, and calculate diminution in value.
Learn more →Completion Accounts Review & Expert Determination Support
Analyse disputed completion accounts items and support party submissions through ICAEW expert determination.
Learn more →Earn-Out Dispute Analysis
Construct but-for earn-out models and assess whether buyer conduct or accounting changes affected earn-out achievement.
Learn more →Locked Box Leakage Analysis
Identify transactions between locked box date and completion and quantify non-permitted leakage.
Learn more →W&I Insurance Claim Support
Expert evidence for warranty claims brought under W&I policies, including insurer scrutiny and subrogation support.
Learn more →Accounting Standards Opinion
Opinion on whether financial statements complied with IFRS or UK GAAP and the agreed accounting basis in the SPA.
Learn more →Business Valuation (Warranted vs True Position)
Independent valuation of the business under warranted and true financial positions for warranty claim quantum.
Learn more →SPA Expert Determination (Acting as Determiner)
Act as independent expert determiner for completion accounts disputes under SPA expert determination clauses.
Learn more →Key Facts: M&A Disputes and Expert Evidence
| Fact | Figure | Source |
|---|---|---|
| Breach of warranty claims | Increasing, buoyant deals market | Quantuma / Law Society Scotland |
| W&I insurance adoption UK | High, market standard for larger deals | Industry practice |
| W&I insurer as claimant | Common, subrogation against seller | Standard W&I terms |
| ICAEW expert determination | Most common resolution for completion accounts | SPA standard clause |
| Key 2025 case | Inspired Education v Crombie [2025] EWHC 1236 | High Court (Ch) |
| Expert evidence standard | CPR Part 35 | Civil Procedure Rules |
Instruct a Warranty Claim Expert Witness
Connect with qualified forensic accountants specialising in UK M&A disputes. We respond within one business day.