Alan Tinham FCA, ATII, MAE,MEWI - 
Forensic Accountant
Reeves+Neylan LLP Chartered Accountants Canterbury
CV and areas of expertise
Available as a PDF - Click here
Career history
I have provided Expert Reports on Forensic Accounting matters in approximately 1,000 cases and given evidence in Court in civil and criminal trials on numerous occasions. Since 1990, I have specialised in forensic accounting and Expert Witness services which are provided to solicitors, insurers, NHS Trusts, local authorities, companies, the Police, CPS and others throughout the UK acting in respect of approximately 20 new instructions each year.
In 1976, I became a Partner in Reeves+Neylan Chartered Accountants, a top thirty firm, which has approximately 25 partners, 200 staff and offices in Canterbury, London, Chatham and Gatwick. My main responsibilities are for the firm's forensic accounting and Expert Witness services.
My experience includes 40 years general practice accountancy work, preparation of financial and management accounts, financial, business, taxation and business advice for limited companies, partnerships, joint ventures and sole traders. I have acted for many different trades and professions but had a special interest in farms, professional partnerships, manufacturers, processors, retailers, transport companies, builders/property developers and garages.
Professional qualifications and membership of professional bodies
Fellow of the Institute of Chartered Accountants (1970)
Associate of the Institute of Taxation (1970)
Full practising member of the Academy of Experts (1994)
Member of the Expert Witness Institute (2004)
Registered on the Expert databases of:-
- The Law Society
- Society of Expert Witnesses
- The Association of Personal Injury Lawyers
President of the Institute of Chartered Accountants Appointments Scheme.
Expert Witness Experience
Share and goodwill valuations
Matrimonial, Shareholder, Oppressed minority and partnership disputes
Share and business valuations including investigations of false accounting and consideration of liquidity, earnings potential, extraction of capital and tax implications
Valuations of goodwill architects/building consultancy/civil engineers/builders/caterers, tile retailer, residential home for mentally handicapped, insurance brokers, food retailer, chartered surveyors partnership, bakery, service and repair of motor vehicles.
S459 investigation and share valuation involving alleged removal of £30m from manufacturing company and reduction in share value of minority shareholder – settled at mediation.
S459 investigations alleging oppression of minorities – investigate transactions and value shares in numerous cases.
Joint expert company/venture capitalist/exit shareholder on value of shareholding on exit of shareholder – ICAEW President’s appointment.
Value shares in companies trading in property development/property investment/property maintenance/design manufacture and sale and hire of mens fashion clothing. Design, manufacture and sale of bridal wear clothing for special occasions/farming/chartered surveyors/printers. Large retailer of prestige motor cars.
Report challenging holding company’s buyback valuation of exit shareholders’ interests in holding company and subsidiary companies resulting in increased offer and acceptance by exit shareholders.
Joint appointment via ICAEW President’s Appointment Scheme value of s459 exit shareholders stake in property leasing company.
Value shares in manufacturer of carpet cleaning products and ancillary associated operations.
Value exit shareholders’ shares in insurance broking company s459.
Value of printing partnership after partners disputed capital accounts.
Dispute regarding directors’ remuneration on winding up of company.
Value shares of minority shareholding in company and consider termination of employment package.
Value shares in garage door supply company.
Value shareholdings on merger of three insurance broking companies on basis that their profit forecasts had not been misrepresented and compare to actual value.
Value shares for acquisition of company buying and selling hydraulic valves.
Value shares in electrical goods manufacturing company on basis that a forced sale due to injury would not have occurred.
Value share of marquee erection and hire partnership on basis partner would not have been severely injured.
Value 50% share in contract cleaning partnership on basis that vendor would not have suffered brain injury.
Investigate and report upon allegations of fraud and false accounting in connection with a pizza restaurant prior to valuation on marriage breakdown.
Value minority holding and comment on liquidity of farming company.
Value shares in subsidiary printing company for Administrator of its Holding Company.
Value minority shareholding in an engineering company.
Value shares in Special Events Company, scaffolding company and tyre retailers.
Appointed by President of ICAEW to value shares in brewing company and retail brewing company. Consider numerous accountancy adjustments and number of shares to fulfil agreement’s requirements.
Application to set aside Consent Order in Family Proceedings
Investigate and report on husband’s assets and earnings potential for the period five years before and seven years subsequent to the date of the Consent Order using only publicly available information in order to ascertain whether the husband had fraudulently misrepresented his financial position. Preparation of Financial Report giving evidence of substantial earnings and shareholdings/directorships in approximately 80 companies worldwide and substantial mis-declaration of true position.
Quantification of losses/loss of profits
Personal injury, Fatality and Clinical Negligence
Compilation of quantum in group action, catastrophic injury brain/spine, clinical negligence, fatality and lost dependency, wrongful birth, pension loss, full special damage schedules including care and housing.
Calculating loss of earnings for a wide range of occupations such as:- firemen, soldiers, seamen, police, nurses, ambulance workers, builders, plumbers, electricians, property developers, accountants, farmers, dentists, quantity surveyors, garages, cleaning companies, manufacturing companies, service companies, lecturers, martial arts instructors, golf coaches, art dealers, film makers, pubs, professional partnerships, transport companies, taxi drivers, paint sprayers, masseuse, car mechanics, railway workers, photographer, plant operators, boxer, marquee hire, shopfitters, hotels, restaurants, HGV drivers, roofers, plasters, landscape gardeners, coach operators, beauty consultants, hairdressers, furniture makers, air conditioner installers, caterers, double glazers, computer manufacturers and retailers, groundworkers, marketing agent, computer software, solicitor, gym companies, film producer, glass retailer, pubs, market traders.
Assist South African lawyers with claim in respect of lawyer/accountant/Private Equity Director injured in South Africa.
Contract, Tort, Product Liability
Quantify £10 million loss claim in the Irish Court for Claimant plastics manufacturer resulting from faulty raw materials discolouring manufactured products. Attend mediation in Dublin.
Quantifying losses resulting from:- supply of under performing pastry production line/ovens to bakery company. Alleged supply of defective timber. Supply of underperforming photographic film processing equipment. Supply of defective pig breeding stock. Unjustified removal of solicitor from duty solicitor scheme. Malicious prosecution by Police. Aerial pollution of crops by power station. Infection of pig herd by diseased animals. Damage to jet ski hire resulting from coastal defence works. Damage to building material supplier caused by dust from harbour construction. Misrepresentation on merger of three insurance broking companies. Breach of commercial agency agreement to supply motor vehicles in Germany settled at mediation. Breach of commercial agency agreement to sell fancy goods in UK. Misrepresentation on sale of taxi business. Misrepresentation on sale of supermarket. Breach of fiduciary duty by Director of haulage employment and undertakers’ companies poaching customers. Failure of solicitor and sports complex tenants to comply with terms of leases. Supply of sub-standard pig breeding stock. Illegal eviction of clothing retailer by landlord. Ascertaining debt on disputed agency Accounts.
Quantify losses to principal arising from wrongful acts by agent.
Business interruption
Quantify loss of earnings on fire damaged pubs, restaurants and hotels. Shops closed by roadworks/water/electricity company work./wrongful eviction.
Polluted crops – one of UK’s largest settlements.
Infected pig herd.
Coastal replenishment works stopping operation of jet ski franchise.
Business disposal
Appointed by president of ICAEW to quantify correct value of stock to be used in completion accounts on sale of motorcycle retail company.
Fraud/theft/false accounting/ review of Defendant’s means
I have acted for Defendants and Police/DPP in the following:-
Theft and false accounting by Defendants employed by or as:-
Pubs, restaurants, solicitors, milkmen, shops and undertakers.
Investigate alleged false accounting for sale of train tickets by rail employee.
Investigation of solicitors practice for SIF discovering theft and false accounting from clients by a partner. Investigation of solicitors’ practice disclosing thefts from clients by probate manager.
Investigate alleged false accounting by club steward for CPS.
Investigating fraudulent investment scheme for Police.
Acting for defendants in VAT and excise duty frauds involving car sales, off-licences and wholesale sale of alcohol.
Defendant report regarding PAYE fraud by Transport Company.
Defendant report in respect of false accounting allegation in respect of train ticket sales.
Breach of Banking Act and illegal taking of deposits.
Quantify losses to estates arising as a consequence of fraudulent acts by attorneys.
Prosecution statement on instant lottery fraud and fraudulent trading cases.
Investigate alleged theft by employee and affect on profitability of building business.
Confiscation Orders/Money laundering/POCA 2002 (cash seizure)
Numerous Reports on Prosecution’s findings and investigate assets, earnings etc, prepare counter schedule. Report on Defendants’ ability to acquire assets by legitimate means.
Wrongful trading, fraudulent trading, disqualification of Director’s personal liability, fraudulent preference
Defendant Report on fraudulent trading allegations involving 30 companies, pubs/nightclubs/holiday camps.
Assist Prosecution with charges of fraudulent trading of haulage/freight forwarding companies.
Defendant Report on allegation of fraudulent trading and preference and personal liability by group of electrical companies resulting in claim set aside.
Investigate and report on probate frauds by executors/administrators and quantify losses.
Investigate allegation of cheating the Public Purse of in excess of £5 million
Investigation into the operation of two companies supplying building labour. Ascertain whether, and if so, to what extent taxes had been underpaid and the specific role of the Defendant.
Fraudulent probates
Investigate estate assets and transactions of an attorney with assets which had taken place prior to and subsequent to death – quantify fraudulent transactions.
Investigate estate assets and liabilities prior to death and subsequent distribution to beneficiaries and ascertain and quantify fraudulent transactions by attorneys.
Professional negligence
Accountants
Report on liability and quantum:-
Incorrect preparation of Accounts and Income Tax Returns.
Incorrect advice to farm partnership on CGT and rollover relief.
Incorrect advice to property developer on disposal of short lease.
Failure to advise cosmetic manufacturer of affect of associated company on corporation tax liability.
Incorrect advice to investment company re declaration of dividends and payment of directors remuneration.
Incorrect business advice regarding acquisitions of new businesses.
Investigate actions of accountant who organised the introduction of funds by a director, obtained by remortgaging his house, to assist his ailing company which was liquidated shortly afterwards resulting in the loss of the directors funds and his house.
Solicitors
Ascertain quantum:-
Investigation of estate and trust accounts.
Investigation of clients’ Accounts manipulated by partner and report on numerous misappropriations and false accounting entries.
Investigate fraud by employee in probate department.
Losses arising from negligent conveyancing/planning advice resulting in restricted business activity and loss of profits, furniture stores, building material suppliers, nightclubs, bars and pubs, workshops, shops etc.
Architects
Loss of profits arising from late completion of contracts delaying opening of premises.
Sale of business disputes
Investigate and report on valuation of stock on sale of business of large motorcycle retailer – ICAEW President’s Appointment, see also s459 disputes above.
Verification of royalties
Verification of royalties receivable in respect of toilet seat and cycle companies.
Reeves+Neylan LLP
Chartered Accountants
37 St Margaret’s Street
Canterbury
Kent
CT1 2TU
DX 5311 Canterbury
Telephone: 01227 768231
Fax: 01227 458383
Email our Forensic Department by clicking here
Website: www.reeves-neylan.com/forensic
Mobile: 07774 844969