Expert determination

Expert determination is an alternative method of dispute resolution, which avoids the Courts and is an established feature of the process for resolving disputes in an M&A context.

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If the parties have agreed to resolve their dispute through expert determination, then we can act as the determiner for that dispute.

How Evelyn Partners can meet your needs

  • Expertise

    We have significant experience in acting as independent expert determiners to provide a legally binding resolution to resolve certain disputes, such as those arising in a transaction context.

  • Integrated team

    Evelyn Partners is the sixth largest accounting firm in the UK (based on Accountancy Age analysis). Within Evelyn Partners, there are experienced accounting, valuation, tax and transaction specialists that can assist with a particular aspect of a determination as required.

    A company that is a related firm to the Evelyn Partners Group is registered as a firm of chartered accountants with the ICAEW.

  • Communication

    We have extensive experience of undertaking expert determinations and ensuring clear and open communication with all involved parties throughout the process, as well as significant expertise in drafting clear, reasoned determinations (if required) to explain our decisions.

  • Global reach

    As a founding member of CLA Global, Evelyn Partners provides an international service.  Being part of this worldwide network of independent firms, we are well positioned and have extensive experience to support you with your international requirements.

What we can help with

We have experience of acting as expert determiners in the following types of disputes:

  • Post-closing disputes: for example, those concerning working capital adjustments under share purchase agreements
  • Earn-out disputes: disputes which typically arise one or more years post-closing
  • Operational determinations: for example, considering the allocation of costs in accordance with joint operating agreements
  • Valuation disputes: for example, in a dispute involving the buyout of a minority shareholder

Our credentials

We have a significant track record of acting as expert determiners for over 20 years.

Example cases:

  • Acted as an expert determiner in a €50 million closing balance sheet dispute considering the valuation of stock (inventory) under IFRS
  • Acted as an expert determiner in a profit-based earn-out dispute in the software development industry (UK GAAP)
  • Acted as an expert determiner to decide a dispute between an oil major and a NOC about the cost-sharing provisions of the JOA for certain categories of cost
  • Acted as an expert determiner to decide on the split of assets in the dissolution of a substantial infrastructure joint venture to achieve a contractually pre-determined split of value