Inspired Education v Crombie [2025]: valuation expert evidence fatally undermined by a partial approach and instructions inconsistent with market value definitions. Expert quality is decisive in warranty claim litigation.
Read the case analysisWarranty claim expert witnesses for solicitors
When a deal goes wrong, you need forensic accounting expert evidence that withstands M&A litigation scrutiny. We connect solicitors and corporate counsel with qualified experts for breach of warranty, completion accounts, earn-outs, and locked box disputes.
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WarrantyClaimExpert.com connects 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 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 draw on English-law practice. Accounting standards discussed include UK GAAP (FRS 102) and IFRS as applied in transactions.
- Instructions are scoped to English-law M&A disputes. If your matter sits outside that framework, you should instruct a forensic accounting expert familiar with the applicable forum.
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.
Read more →Completion Accounts
Buyer and seller cannot agree on the financial position at completion. Which accounting basis applies? Was it consistently applied?
Read more →Earn-Out Disputes
The earn-out targets were not met. Was that because of legitimate business performance, or the buyer's conduct?
Read more →Locked Box
The price was fixed. But did the seller extract value between the locked box date and completion?
Read 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.
Read more →Completion Accounts Review & Expert Determination Support
Analyse disputed completion accounts items and support party submissions through ICAEW expert determination.
Read more →Earn-Out Dispute Analysis
Construct but-for earn-out models and assess whether buyer conduct or accounting changes affected earn-out achievement.
Read more →Locked Box Leakage Analysis
Identify transactions between locked box date and completion and quantify non-permitted leakage.
Read more →W&I Insurance Claim Support
Expert evidence for warranty claims brought under W&I policies, including insurer scrutiny and subrogation support.
Read more →Accounting Standards Opinion
Opinion on whether financial statements complied with IFRS or UK GAAP and the agreed accounting basis in the SPA.
Read more →Business Valuation (Warranted vs True Position)
Independent valuation of the business under warranted and true financial positions for warranty claim quantum.
Read more →SPA Expert Determination (Acting as Determiner)
Act as independent expert determiner for completion accounts disputes under SPA expert determination clauses.
Read 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 |
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