FHC for Mediation is a member of the CMC and is a fully accredited mediator provider
Chris Makin – Forensic Accountancy
2 Makin, Chris – Accountancy.pdf
CURRENT POSITION:
Accredited Forensic Accountant
Expert Witness
Mediator
Expert Determiner
A highly experienced chartered forensic accountant. With over 30 years’ experience in forensic accounting, mediation and expert determination, he’s written thousands of expert reports, and given expert evidence and conducted mediations more than 100 times each.
QUALIFICATIONS:
2009 *One of the first 5 to become Accredited Expert Determiner, The Academy of Experts
*One of the first 23 to become Accredited Expert Witness & Forensic Accountant, ICAEW
2006 Member of the Chartered Institute of Arbitrators
1998 Qualified commercial mediator (Member of Faculty, Academy of Experts)
1994 Fellow of the Academy of Experts, Practising. Admitted 1990, fellow 1994
1984 Fellow of the Chartered Institute of Management
1979 Fellow of the Institute of Chartered Accountants in England and Wales. Admitted 1968, fellow 1979
EXPERIENCE:
Worked on a wide range of cases throughout his career, from criminal and fraud investigations to commercial and matrimonial disputes, as well as professional tribunals and public enquiries.
With a reputation for results and high standards.
Began career in Leeds in general practice before specialising in forensic accounting, mediation and expert determination.
Grew own practice, became a partner in a regional practice and then an international practice, gaining vast
knowledge and experience over the past five decades.
Now practising from residence in West Yorkshire and rooms in London, works on legal cases that require extensive expertise.
APPOINTMENTS:
2021-present Director, College of Mediators
2006-present Freelance forensic accountant, expert witness, mediator and expert determiner
Oct 2003-Mar 2006 Consultant to Bentley Jennison, litigation support & mediation
1998-2003 Partner in the national firm of Bentley Jennison, latterly National Head of Litigation
Apr 1971-Oct 1998 Partner or Principal in the international firm of Mazars Neville Russell or
predecessor firms continuously
GENERAL PRACTICE EXPERIENCE:
Accountancy, audit, taxation and general business advice, wide variety of clients from 1971 to 1989
Support member, or confidential counsellor, for chartered accountants with ethical problems
“Lifetime Achiever” finalist, West Yorkshire Society of Chartered Accountants
MEDIATION EXPERIENCE:
Acted as mediator in 100 cases: partnership, director, share valuation, company sale & purchase, Section 994, construction, rights of way & boundaries, defamation, intellectual property, professional negligence, business interruption, housing disrepair, employment & many kinds of contract disputes.
Frequent lecturer on mediation matters; trained in time limited and advanced mediation techniques.
Participated in mock mediations to demonstrate power of mediation to judges, barristers & solicitors
LITIGATION SUPPORT EXPERIENCE:
Involvement in both civil and criminal matters since 1989, covering the following areas:-
o Partnership disputes
o Loss of profit and consequential loss
o Business and share valuations
o Professional negligence
o Criminal and commercial fraud investigations
o Personal injury and fatal accident
o Drug trafficking etc asset tracing and confiscation
o Matrimonial valuations
Attendance at court and meetings of experts. Many appointments as SJE. Given expert evidence about 100 times
Expert determinations appointed by the Court, by the parties, and by President of the Institute of Chartered Accountants in England & Wales. About 30 ED cases undertaken to date
BUSINESS INTERRUPTION:
Great experience in valuing businesses and business interruption claims over 25 years
Deep understanding of business, based on my acting for hundreds of clients as a general practitioner, on building four accountancy practices from scratch or almost, and on writing the chapter in Kemp & Kemp which is of much wider application than personal injury claims
Acted for claimants and defendants/ insurance companies, in broadly equal measure
Given expert evidence frequently at RCJ, Commercial Courts, arbitrations, and public enquiries. “Hot-tubbing” experience
COMMERCIAL DISPUTES AND MEDIATION:
Thorough understanding of business, having built four accountancy practices from scratch and acted for hundreds of businesses, from sole traders to PLCs Experience in valuing a wide range of different businesses
As an experienced commercial mediator, can always appreciate both sides of a dispute
Trained in SJE report writing
Written at least 200 forensic and valuation reports in the last 5 years
Given evidence about 100 times before judges at RCJ and other courts, at public enquiries and in
chambers
SPA AND IT EDS
Experience of IT management, being the partner in charge of IT when had to set the strategy for the firm, then recruit and manage an internal and external IT department
Performed many expert determinations on President’s appointment and direct appointment concerning SPA and professional partnership disputes
POCA
A good understanding of POCA regulations
Written about 25 such reports in recent years
Trained in interview techniques in criminal cases
Given expert evidence in about 5 cases; recently at Croydon Crown Court, where a POCA application for £1.5million was reduced to £30k
PERSONAL INJURY, CLINICAL NEGLIGENCE AND LOSS OF DEPENDENCY:
Past contributor to Kemp & Kemp “The Quantum of Damages”, and author of a chapter in that work on quantification of loss of profits for the self-employed and family businesses
Written reports and given expert evidence for both claimants and defendant insurers in many cases of personal injury, fatal accident and clinical negligence cases over the last 30 years
MATRIMONIAL
Acted for many individuals in family proceedings and given evidence before many forums, from District Judges in chambers up to High Court family judges at the RCJ and the Principal Registry
Investigated several opposing parties, helped by the late-lamented Hildebrand which regretfully was overturned by Imerman and helped achieve good settlements.
Has written many reports as SJE, especially concerning the valuation of family companies.
Articles published in the legal press are available on request.
BUSINESS AND SHARE VALUATIONS
Often the family company is the largest single asset to be taken out of the marriage by a spouse and its value can be a large component of the matrimonial balance sheet. It is seldom for sale, because the spouse who built it will wish, or need, to continue to operate it.
Has vast experience of valuing family companies as party expert and, increasingly, as SJE, and can advise on tax-efficient ways of withdrawing them from the marriage.