Birchfields

Chartered Accountants

Forensic Accountants

Corporate Finance Advisers

Birchfields, Blake House, 18 Blake Street, York, YO1 8QG

Birchfields, 15 Queen Square, Leeds, LS2 8AJ

Birchfields, Birchfields Chartered Accountants, Birchfields Forensic Accountants and Birchfields Corporate Finance are trading styles of Birchfields Accountants Limited, company no. 10355693, registered in England and Wales.

Birchfields Forensic Accountants: Commercial Litigation and Disputes

We can help resolve the financial aspects of your commercial litigation matters and disputes. We are experienced in quantifying losses due to breaches of contract and can work with you to present your case in the best way possible to enhance your prospects of a successful result. We regularly deal with contract disputes and breaches of partnership agreements and will quantify the losses incurred and advise on any potential loss in business value. We will explain clearly the potential pitfalls and guide you through the financial aspects of the matter.

Case Study - Commercial Litigation – Dispute on Sale of Partnership


In this complex case, Graham Garbett was able to assist the Court, utilising his accounting skills and his experience in business valuations.

Claimant X and Defendant Y were joint partners in a profitable, but underperforming, restaurant. X, who oversaw the day-to-day operations of the business, travelled abroad for three months to visit family. During X’s absence, Y,



who controlled the finances of the business, sold the business and its assets to a third party. X was not informed of the sale until his return.
X claimed that:

  • He had suffered lost earnings on the basis that the business profits had declined in the months leading up to the disposal, because Y had opened up a rival restaurant, and had recruited the manager of X and Y’s business
  • He had suffered lost profit because the business was sold at an undervalue
  • He had suffered lost capital because the last 3 years of accounts did not reflect the partners’ capital input accurately


Graham Garbett was appointed as Joint Independent Expert Witness to report on whether:

  • The loss of earnings in the months prior to disposal could be quantified
  • The basis on which the business was sold was reasonable
  • The business and assets were sold at a true value, and if not, the value at which it could have been sold
  • All elements of capital introduced and partner withdrawals, particularly where they were of a non-cash nature, had been accurately included in the capital accounts


Graham was able to quantify the amount Defendant Y owed Claimant X, facilitating a settlement.

tel: 01904 295360

email: gg@bflds.co.uk