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moore scarrott

Forensic Team Providing forensic accounting ser vices in the agricultural, veterinar y and professional sectors.

FORENSIC

CHARTERED CERTIFIED ACCOUNTANTS


Forensic Team: Providing forensic accounting services in the agricultural, veterinary and professional sectors.

Our expertise

Our services Moore Scarrott is a dynamic and rapidly expanding accountancy practice specialising in the following business sectors: • Agriculture, food producers and the rural industries • The veterinary profession • Professional practices (surveyors, lawyers, accountants) We believe strongly that forensic accountants should have detailed industry knowledge as well as financial expertise. Accordingly our forensic practice focuses on those sectors in which we have particular expertise and specialist knowledge.

moore

scarrott

We provide specialist forensic assistance to the legal profession, the insurance industry and directly to claimants and defendants in connection with a broad range of disputes involving businesses in our specialist sectors including: • Commercial disputes; • Business interruption; • Professional liability; • Partnership and shareholder disputes; • Matrimonial disputes.

Accountants, Taxation and Business development specialists

Moore Scarrott is recognised as having specialist expertise in the agriculture industry and the veterinary profession. Our partners and staff have considerable experience of these sectors, both from working directly in these sectors and from working closely with clients. Our key members of forensic staff are fully trained and up to date with all of the relevant procedure rules and guidance. They frequently prepare reports for use in court proceedings and have given oral evidence at trial on a number of occasions.


We provide specialist forensic assistance to the legal profession, the insurance industry and directly to claimants and defendants on a broad range of disputes...

Recent cases The following are examples of recent cases in which members of our team have acted: Acting as expert accountant in the class action supported by the National Farmers’ Union arising out of the 2007 Foot & Mouth Disease outbreak. Losses suffered by those farmers affected by the outbreak were quantified and claimed from those parties considered responsible for the outbreak. Acted as accountancy expert on behalf of the defendant, a cattle breeding company, in a case brought by five farming partnerships relating to the quality of bovine semen. The case related to the quantification of losses in the claimants’ dairy farming businesses as a result of using semen from a particular bull. The case was heard in the Mercantile Court.

Appointed single joint expert in a matrimonial case involving a farming and cheese manufacturing business with a turnover of £2m. Our primary role was to value the respondent’s shareholding in the business and this required a consideration of the impact of settlements made and of tenancies granted by family members.

Provided expert support advising the legal team in a matrimonial case involving a veterinary surgeon. We advised Counsel for the respondent husband, a veterinary surgeon, in a matrimonial dispute and, based on our advice, the parties reached a negotiated settlement prior to the appeal hearing £1.25m lower than had been determined in the first instance.

Acted as expert accountant on behalf of a veterinary practice in a claim against the previous accountants in respect of amounts paid to former partners. The dispute related to the treatment of goodwill in the partners’ capital accounts. Acted on behalf of the partners of a veterinary practice in a dispute regarding the value of the practice on the exit of one of the partners.

Accountants, Taxation and Business development specialists

moore scarrott


Mark Shelton FCA Partner Tel: 07900 823107 Email: mark.shelton@moore-scarrott.co.uk Mark heads our forensic team. He is also our agricultural expert and has a background in practical farming and agricultural consultancy in addition to his accountancy experience. He has twenty years’ experience of forensic accounting work mainly in connection with the agriculture and food industries. He has acted as Expert Accountant on behalf of claimants and defendants and as joint expert in commercial disputes, fraud, personal injury and fatal accident cases, and matrimonial disputes. He has appeared as an expert witness in the High Court as well as in lower courts and tribunals and has prepared written evidence for the European Court of Justice and the House of Lords.

Andy Moore FCCA Partner Tel: 07900 056275 Email: andy.moore@moore-scarrott.co.uk Andy is our expert in veterinary and other professional practices. He qualified 18 years ago, becoming a fellow in 1999. He first became a partner in a regional accountancy practice before forming The Moore Scarrott Partnership in 2001. Andy leads our veterinary team which we believe to be the largest specialist veterinary advisory team in the UK.

Steve Headon ACA CTA Partner Tel: 07841 851 008 Email: steve.headon@moore-scarrott.co.uk Steve works exclusively within the Veterinary Team at Moore Scarrott, dealing with a wide portfolio of clients. He has a particular interest in dealing with large mixed veterinary practices and helping them overcome the challenges they face. He is also heavily involved in practice restructuring and tax mitigation projects.

Calyx House, South Road, Taunton, Somerset, TA1 3DU T 01823 282100 moore scarrott

F 01823 254396

info@moore-scarrott.co.uk

The content of this document is for general information only. It should not be relied on and action which could affect your business should not be taken without appropriate specific professional advice.


Moore Scarrott Forensic Brochure