Civil Fraud Recovery Expert Witness UK

Civil fraud recovery is the primary route for UK employers seeking to recover losses from employee fraud. The employer brings a claim in the High Court or County Court alleging that the employee dishonestly obtained money or property belonging to the employer, seeking restitution, account of profits, and equitable remedies including tracing into mixed funds and proprietary claims where assets can be identified.

The civil fraud claim structure typically involves establishing dishonesty (objectively assessed under Ivey v Genting Casinos [2017]), causation between the fraudulent conduct and the loss, and quantum. Forensic accountants play a central role at every stage - from the preliminary assessment supporting a without-notice freezing injunction application, through full investigation under legal professional privilege, to the CPR Part 35 expert witness report quantifying loss and tracing assets.

Key civil fraud procedures include Norwich Pharmacal orders (to identify wrongdoers from third parties such as banks), freezing injunctions (Mareva relief to prevent dissipation of assets), search orders (Anton Piller relief to preserve evidence), and disclosure orders. The forensic accountant provides the financial evidence underpinning each application - quantum for the freezing injunction, asset tracing schedules showing where funds went, and the expert report for trial.

Frequently Asked Questions