Eleanor Taylor

Eleanor’s professional experience includes:

• Expert witness assignment on behalf of the defendants in a high court litigation in an unfair prejudice claim. The expert was instructed to quantify the impact on a trading company of eleven “issues” determined by the judge and to value the company, both including and excluding the impact of the 11 issues.
• Expert witness assignment on behalf of the claimant in an International Arbitration (ICC) in a claim for wrongful termination of a management agreement for the operation of a theme park. The expert was instructed to assess the appropriate treatment of certain items in an Earnings Before Interest, Taxes, Depreciation, and Amortization calculation and to quantify losses suffered as a result of the allegedly wrongful termination of the agreement.
• Supporting the expert on solvency in a high court claim (£450 million) in respect of a transaction at an undervalue and/or a preference under s238/s239 of the Insolvency Act 1986. They were instructed to opine on the solvency of the company at various dates and assess the return to creditors in various alternative liquidation scenarios. (UK high court)
• Production of two expert reports in a claim for losses, totalling approximately £720 million, in an ICC arbitration between the purchasers and the sellers of a large supermarket chain in Korea (also a UK public limited company). The expert accounting reports examined 15 alleged misstatements in a set of Locked Box Accounts.
• Expert report prepared on behalf of the claimant in a breach of warranty claim (Life Cycle Impact Assessment) concerning the acquisition of a large Kazakhstan telecoms company. The claimant alleged that the Warranted Financial Statements omitted certain costs and thus were not prepared in accordance with International Financial Reporting Standards.
• Quantification of damages on behalf of the claimant in an investor/state arbitration (United Nations Commission on International Trade Law) in respect of a gold mining company, working alongside a team of gold mining experts.
• Expert report opining on the assessment of damages in a claim for breach of an aircraft leasing agreement. The expert also opined on the financial strength of the lessor and the lessee and the ability of the lessor to fund the acquisition of the aircraft, working alongside an aviation lease financing expert.
• Valuation of a cosmetic surgery business. The company had entered into administration allegedly as a result of negligent advice received, and the expert was required to assess the value of the company in the counterfactual scenario where the negligent advice had not been received, and the company did not enter into administration.
• Valuation of a small digital design agency in the context of a shareholder dispute; valuation of a shareholding in a business analytics company in the context of an unfair prejudice claim; valuation of a Greek shipping company, and of a shareholding in that company, in the context of a dispute over a sale and purchase agreement.
• Expert report prepared for the purposes of mediation in a breach of confidence claim. The report quantified losses suffered by an individual as a result of the alleged theft of intellectual property (IP) in relation to a start-up company in the healthcare sector, by reference to (1) the value of the IP using the relief from royalty method and (2) the value of the company in the counterfactual scenario.