The judge found that the forensic accounting expert’s approach of forming an opinion as to the value of the Company, then carrying out a detailed calculation and only if it matches his initial opinion accepting it, undermined the credibility and reliability of his opinion as to the value of the Company.

This is a case which will assume much greater importance for the 15 points of practice and practical steps that the judge decided can help reduce the risk of well-meaning professionals falling into pitfalls that hinder the identification of safeguarding issues at an early stage than as a case with learning points for experts.

For some of the experts in the fields from which jointly appointed experts were instructed, it illustrates how their evidence is tested and applied in a case of suspected fabricated or induced illness (FII).

Re N (Children: Fact Finding - Perplexing Presentation/Fabricated or Induced Illness) [2024] EWFC 326