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Mashal & Ors v Javed & Ors [2025] EWHC 3195 (Ch) (05 December 2025)
The High Court held that a forensic accountant’s report in this case was not expert evidence under CPR Part 35, but mainly a factual summary of documents.
The Upper Tribunal (Lands Chamber) determined ÂŁ29,933,000 compensation for compulsory acquisition loss of profits, rejecting a constant-margin approach to costs.
The report of the forensic accountant in this case does not constitute expert evidence under CPR Part 35 as it is primarily a summary of factual material and not an exercise of recognised expertise; it is at best hearsay evidence of fact and does not require permission under CPR Part 35.
Source excerpt
Gallaher International Ltd. v Tlais Enterprises Ltd. Between : [2007] EWHC 527 (Comm) (23 February 2007)
The Commercial Court refused a split trial on forensic accountancy issues, but granted TEL relief from sanctions for late expert evidence on strict timetable conditions.
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