Breach of Warranty & M&A Dispute Business Valuation Expert Witness
M&A litigation often centres on whether the target business was worth what the buyer paid. Warranty and indemnity claims, disputed completion accounts, locked box adjustments, and earn-out calculations all require independent valuation evidence quantifying diminution in value.
Expert witnesses reconstruct the position at completion, apply appropriate methodology, and compare warranted versus actual value. They address whether alleged misstatements in management accounts or forecasts materially affected enterprise value.
These matters are typically governed by CPR Part 35 in the Commercial Court or Chancery Division. Experts may also support arbitration under institutional rules where valuation is in dispute.
Common questions
- When is a valuation expert needed in M&A litigation?
- Valuation experts are needed when warranty claims allege the business was worth less than represented; completion accounts are disputed; earn-out calculations are contested; or a locked box mechanism produces an unexpected result. The expert quantifies the diminution in value caused by the alleged breach.
- How is diminution in value calculated in warranty claims?
- The expert calculates the difference between what the business was worth with the warranty being true (the warranted value) and what it was actually worth at completion. This requires both a factual reconstruction of the position and an application of the appropriate valuation methodology.
Next step
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