FORENSIC ACCOUNTANCY

Forensic accounting is the ability to deal with speciality areas and explain to a Court or Tribunal the accounting and technical issues of financial transactions. Frequently this involves the calculation of the quantum of any claim and may include key areas such as economic damage, family law, economic crime (including fraud and business valuation). The process involves the analysis , interpretation and summary of complex financial and business related issues with the ability to communicate findings to the instructing parties and assist in legal proceedings including giving oral and written evidence in a Court or Tribunal.

KAY LINNELL

Kay specialises in forensic accounting, financial disputes and areas of litigation support including civil, family and criminal matters. She is a Chartered Arbitrator, an accredited Mediator, an experienced Expert Witness and Expert Determiner. She has experience in specialist commercial matters including share valuations, insurance claims, management consultancy, construction disputes, business interruption, insolvency and corporate recovery, fraud investigations, forensic reconstruction, tax professional negligence and tax investigations.

Kay has a wealth of experience as a Forensic accountant and in matters of compliance, she was responsible for Company Secretarial matters; Chief Executive of the Joint Insolvency Monitoring Unit Limited for the self-regulation of the insolvency profession; The Board of Inland Revenue's Chief Investigating Accountant and Head of Accountancy Profession and Accountancy Advisor in the Special Compliance Office at the Inland Revenue; Arbitrator and Expert Witness.

Kay is the co-author of  Tolley’s Tax Appeals (published 2001);  Tolley’s  Accountancy Litigation Support (1998-2004); Experts in the Civil Courts (OUP, 2006). She regularly lectures at events for accountants, barristers and judges, and expert witnesses.

Her qualifications and memberships include:

  • Fellow of the Institute of Chartered Accountants in England and Wales (1989, Member 1979)

  • Master of Business Administration degree (University of Sheffield)

  • Governor and Member of the Expert Witness Institute

  • Certified Fraud Examiner (2001)

  • Fellow of the Chartered Institute of Arbitrators

  • Accredited Mediator by the Centre for Effective Dispute Resolution (2001)

  • Senior Warden and Liveryman of the Worshipful Company of Arbitrators

  • Member of the Fraud Advisory Panel

  • Member of the ICAEW London Police Liaison Panel; and Freeman of the City of London to do.

THE POST OFFICE CASE

Please note: All enquiries (including Press) regarding our involvement in the recent Post Office trial should be sent to Barbara Jeremiah
barbara@klca.co.uk

ELECTRICAL OVERLOAD

Appointed as SJE by an Arbitrator for a Series of Share Valuations in an SME/JV Dispute (2011)

WHAT THE DOCTOR ORDERED

Appointed as Arbitrator in a Partnership Dispute concerning a Disputed Retirement (2010)

HOT UNDER THE COLLAR

Calculated Loss of Profits Claim in a Landlord/Tenant Dispute and Submissions to the Expert Determiner (2011)

LITTLE AND OFTEN

Appointed by Metropolitan Police as Prosecution Expert in a Money Laundering Case (2011)

BREAKDOWN SERVICE

Reconstructed 3 Years Accounts and Negotiated with HMRC in a Sole Trader Tax Enquiry (2011)

SEE WOODS FOR THE TREES

Reported as Party Expert in an SME/JV Dispute to Restate Results Eliminating Erroneous Accounting Treatments (2010)

BLOT ON THE LANDSCAPE

Appointed by President of ICAEW to Determine Value of Shares in an SME Shareholder Dispute (2011)

FOOD FOR THOUGHT

Assisted a Restaurant Proprietor with Negotiating an £11m reduction in his Tax Avoidance Settlement (2011)

HOSTILE HOSTEL

Prepared Valuation under s18 Landlord & Tenant Act 1927 as Party Expert in a Dispute (2011)