Forensic Services

Expert appointment in international dispute

Forensic Services team instructed by US firm defending a loss of profits claim


FRP was instructed as a forensic accounting expert on behalf of a US-based manufacturer defending a claim regarding loss of profits. The claimant asserted that the American business was in breach of contract by refusing delivery of products, estimating that it had suffered lost profits of approximately €20 million.

The defendant argued the products had not been supplied in accordance with the relevant US regulations, and issued a counter-claim on the basis that the contract price was based on fraudulent misrepresentation.


Our Forensic Services team assisted with a series of complex document requests and responses to understand the relationship between the claimant group companies, which enabled us to more accurately estimate the profits that would have been earned by each legal entity had the defendant continued to accept delivery of the products.

We highlighted a number of inconsistencies in the claimant’s pleadings and loss calculation, and prepared an expert report setting out the amount of losses suffered – including alternative scenarios – to assist the court. Following a meeting of experts, we were able to reduce the areas of disagreement to a selection of key issues.


Following submission of a joint statement of experts, FRP Partner Chris Osborne was cross-examined in the High Court. The judge found in favour of the defendants on multiple issues, including in relation to the intercompany and quantum issues that we identified.

The judge’s decision on transferred loss and fraudulent misrepresentation was challenged at the Court of Appeal but was upheld.

Following submission of a joint statement of experts, I was cross-examined in the High Court. Chris Osborne Forensic Services