Insights &
Analysis
Forensic accounting commentary, case law updates and expert witness practice notes from Key Ledgers.
How POCA Confiscation Proceedings Work: A Forensic Accountant's Guide
A forensic accountant's guide to POCA confiscation proceedings, covering how benefit is calculated, criminal lifestyle assumptions, hidden assets arguments, and the long-term enforceability of confiscation orders.
What Happens During an HMRC COP9 Civil Investigation of Fraud
A practical guide to HMRC COP9 civil fraud investigations, covering the Contractual Disclosure Facility, how penalties are calculated, the difference from COP8, and the role of a forensic accountant in preparing disclosure.
Antecedent Transactions in Insolvency: What Directors and Creditors Need to Know
A forensic accounting guide to antecedent transactions in insolvency, covering preferences, transactions at undervalue, wrongful trading and the forensic accountant's role in investigating and quantifying recovery claims.
How Forensic Accountants Trace Hidden Assets in Divorce Proceedings
A forensic accounting guide to tracing hidden assets in divorce proceedings, covering lifestyle analysis, business reconstruction, valuation methodologies and the court powers available where non-disclosure is suspected.
How Business Interruption Insurance Claims Are Calculated
A forensic accounting guide to how business interruption insurance claims are calculated, covering gross profit definitions, indemnity periods, trend adjustments and increased costs of working.
How Are PCP Car Finance Commission Claims Calculated?
This post explains how PCP car finance commission claims are calculated, covering discretionary commission arrangements, redress methodology, and the forensic accountant role in consumer finance quantum.
How Do You Prove Inter-Company Debt in a Shareholder Dispute?
This post explains how inter-company debt is proved in shareholder and commercial disputes, covering the records needed and how forensic accountants reconstruct and report on inter-company loan account balances.