Case Studies

Anonymised examples from our practice. All identifying details have been changed or removed to protect confidentiality.

The following case studies are drawn from Lawson Forensic's practice. All identifying details have been changed or removed to protect client and party confidentiality. They are illustrative of the types of matters we handle and the approach we bring to each engagement.

Shareholder Dispute: Quantifying Oppression in an Owner-Managed Business

Background

A minority shareholder in a closely held retail business alleged oppression, claiming the majority had diverted profits and undervalued the company for a buyout.

Instruction

Appointed jointly retained expert to value the business at fair value and to assess whether alleged financial misconduct affected the valuation.

Approach

Analysed five years of financial statements and management information; investigated contested owner compensation and related-party transactions; applied income approach methodology with adjustments for identified add-backs.

Outcome

The expert report produced a higher valuation than the majority's position had suggested and identified significant unjustified owner compensation treated as an add-back. The matter settled at mediation.

Marital Dissolution: Business Valuation and Hidden Income

Background

High-value marital dissolution involving a spouse who owned several businesses in the hospitality sector. The other party suspected significant undisclosed income.

Instruction

Jointly retained expert appointment to value the businesses and assess income available for support purposes.

Approach

Reviewed four years of business records, management information, and bank statements; conducted lifestyle analysis benchmarking declared income against identified expenditure; identified multiple add-backs and adjusted the income figure.

Outcome

The adjusted income figure was substantially higher than the declared position. The valuation and income analysis formed the basis for a settlement reached before trial.

Civil Fraud Recovery: Tracing Diverted Corporate Funds

Background

A company suspected its former controller had systematically diverted funds to related accounts over a three-year period.

Instruction

Engaged through counsel under attorney-client privilege to investigate financial records and produce an evidence-quality report quantifying the alleged loss.

Approach

Analysed bank statements, accounting records, and payment approval workflows; traced fund flows from company accounts to related third-party accounts; reconstructed the fraud chronology and quantified total loss.

Outcome

The investigation identified a total loss significantly larger than initially suspected. The expert report supported a successful TRO application and formed the basis for civil recovery litigation.

Civil Forfeiture: Challenging the Government's Benefit Calculation

Background

A defendant convicted in a fraudulent investment scheme faced a civil forfeiture proceeding. The government alleged a benefit figure substantially higher than defence counsel considered accurate.

Instruction

Retained by defence counsel to review and challenge the government's benefit calculation and asset tracing analysis.

Approach

Reviewed the government's financial analysis in detail; identified legitimate business receipts incorrectly categorised as criminal proceeds; traced the source of key assets to lawful income; produced an expert report for the forfeiture hearing.

Outcome

The Lawson Forensic report identified a materially lower benefit figure. The forfeiture order was significantly below the government's initial calculation.

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