CFO Advisory·Tax Optimisation·£50k+ Tax Savings Identified·Healthcare Finance·Property Finance·£205m Assets Under Management·Exit & Succession Planning·Deal Scrutiny·£1.4m NHS Debt Recovered·Harrow, London·FCCA, Regulated by ACCA·20+ Years Advisory Experience·CFO Advisory·Tax Optimisation·£50k+ Tax Savings Identified·Healthcare Finance·Property Finance·£205m Assets Under Management·Exit & Succession Planning·Deal Scrutiny·£1.4m NHS Debt Recovered·Harrow, London·FCCA, Regulated by ACCA·20+ Years Advisory Experience·
ComplianceCPR Part 35 Compliant
RecognitionHigh Court Acknowledged
Instructing FirmsTop London Law Firms
Practice SinceExpert Witness Since 2014
QualificationFCCA, Fellow, ACCA
The Standard
What CPR Part 35 expert witness work actually requires.
CPR Part 35 governs the instruction of expert witnesses in civil proceedings in England and Wales. It establishes a clear legal framework: the expert's overriding duty is to the court, not to the solicitor who instructed them, and not to the party who is paying their fee.
This is not a formality. It means that once an opinion is formed, it must be maintained independently, even under the pressure of cross-examination, even when the instructing party would prefer a different conclusion, and even when maintaining it costs the instructing side the case.
Financial analysis that is built to support a conclusion is not expert witness evidence. Expert witness evidence is built from the facts, and the conclusion follows from them, wherever it leads.
Key Ledgers Accountants has provided CPR Part 35 compliant expert witness instructions for top London law firms since 2014. The work has been formally acknowledged by Lead Counsel in High Court proceedings.
Obligations & Principles
01
Overriding Duty to the Court
The expert's duty runs to the court, not to the instructing party. Opinions are formed independently and maintained, including under cross-examination. An expert who adjusts their opinion under pressure is not fulfilling their CPR Part 35 duty.
02
Evidence-Driven Analysis
Expert analysis is built from the documentary evidence, not from the instructing solicitor's narrative. Findings are stated as findings. Limitations are disclosed. Where evidence is insufficient to form a view, that is stated explicitly.
03
Court-Compliant Reporting
Expert reports are structured in accordance with CPR Part 35 and the relevant practice direction. The statement of truth is signed. The report sets out the substance of all material instructions. The expert's qualifications and experience are disclosed.
04
Independence From the Instructing Party
Expert opinions are not adjusted to favour the party who instructed the expert. If a preliminary view changes following further evidence, that change and its basis are disclosed. The integrity of the analysis is never compromised by the commercial relationship.
05
Conflict Check Before Instruction
A formal conflict of interest check is conducted before any instruction is accepted. No engagement proceeds where a conflict, actual or potential, is identified. The independence of the expert begins before the first document is reviewed.
How It Works
From instruction to court attendance.
Step 01
Instruction Received
Initial instruction received from the solicitor. Scope, nature of the dispute, and key issues are confirmed in writing. Preliminary timetable agreed.
Step 02
Preliminary Review & Conflict Check
Formal conflict of interest check conducted. A preliminary review of the available documentation is undertaken to identify whether an expert opinion can properly be provided on the issues raised.
Step 03
Evidence Review & Analysis
Full review of all documentary evidence. Financial analysis conducted. Methodology documented. Where data is incomplete or insufficient, this is identified explicitly rather than worked around.
Step 04
Draft Expert Report
Draft report prepared in CPR Part 35 compliant format. Provided to instructing solicitors for factual accuracy check only, not for editorial revision. Opinions are not adjusted.
Step 05
Final Report & Court Attendance
Final report signed and served. Available for joint expert meetings, questions under CPR 35.6, and court attendance, including cross-examination, as required.
Case Types
Scope of instructions accepted.
Instructions are accepted through Key Ledgers Accountants. All case types involve financial analysis where expert evidence is required to assist the court in understanding the financial position.
01
Commercial Disputes
Financial analysis in commercial contract disputes, including breach of contract, misrepresentation, and contractual quantum. Expert evidence on the financial consequences of the matters in dispute.
02
Loss of Profit
Quantification of loss of profit and loss of revenue claims. Methodology includes counterfactual analysis, revenue trajectory assessment, and comparison with appropriate benchmarks.
03
Shareholder Disputes
Financial analysis in shareholder and unfair prejudice disputes. Valuation, dividend policy, director's loan account analysis, and the financial substance of the matters alleged.
04
Business Interruption
Quantification of business interruption losses, including indemnity period analysis, assessment of turnover but-for the insured event, and review of savings and additional increased costs of working.
05
Partnership Dissolution
Financial analysis in partnership dissolution disputes, account of profits, valuation of partnership interests, allocation of liabilities, and the quantification of sums due to departing partners.
06
Forensic Investigations
Investigative financial analysis, including tracing of funds, analysis of financial records for irregularities, and the preparation of financial summaries to assist court proceedings or internal disciplinary processes.
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Financial analysis that withstands cross-examination is not produced at speed. It is built methodically, from evidence that stands on its own, not conclusions dressed as evidence.
Whether you are seeking tax optimisation, CFO advisory or strategic finance support, we respond promptly and work with precision. No junior gatekeepers. You speak directly to Bharat Varsani FCCA.
