Susan Blower

Susan has been instructed on valuation and quantum matters arising from shareholder and contractual disputes, investment treaty disputes and intellectual property disputes across jurisdictions including the UK, the Channel Islands, the UAE, Canada and the Hague.

Susan has acted in ICSID and LCIA arbitrations and has also prepared expert reports for the UK High Court, UK Tax Tribunals and UK Criminal courts. She has given oral evidence on multiple occasions in both the UK High court and Tax Tribunal and has been appointed Expert Determiner on numerous occasions in the context of shareholder and joint venture disputes.

Prior to joining Ankura, Susan was a partner in a global accountancy and business advisory firm, where she led the Contentious Valuations practice.

Susan’s professional experience includes:

• Instructed as quantum expert in an Energy Charter Treaty case following allegations of loss from a third-party investor following changes to the renewable incentives regime in the Kingdom of Spain.
• Instructed as valuation expert in relation to the value of minority shareholdings in a sports and leisure business in the context of an alleged tax-avoidance scheme [2022] UKFTT 36 (TC). Oral evidence given in the UK First Tier Tax Tribunal.
• Instructed as valuation expert in relation to a shareholder dispute in the Fund Management sector. The matter also involved allegations of excess remuneration and diversion of business funds. [2021] EWHC 765 (Ch). Oral evidence given in the UK High Court.
• Instructed as valuation expert in relation to an unfair prejudice claim in the Royal Court of Jersey from a minority shareholder in a Qatari steel business [2021] JRC 249.
• Instructed as valuation expert in relation to the value of an iron ore mine in the context of assets pledged as security in an insolvency matter.
• Appointed as Lead Forensic Accountant by the Post Office Historical Shortfall Compensation Scheme providing quantum and valuation advice in relation to the scheme and individual losses.
• Appointed as valuation expert in relation to the alleged loss of value in a joint venture interest in an offshore financial services group following removal of a shareholders’ agreement.
• Instructed as valuation expert in relation to a dispute over the intellectual property relating to visual effects in the computer gaming sector.
• Appointed as shadow expert in a matrimonial dispute involving the valuation of a fund management business. Provision of expert valuation services in the context of family disputes in the leisure, services, and gaming sectors.
• Valuation of intellectual property relating to anti-piracy software in the film sector.
• Valuation over several years of a high-profile online gaming business in the sporting sector for restructuring and fund-raising purposes.
• Expert witness valuation services provided in relation to an online gaming business in the context of a family dispute involving allegations of diversion of business funds.
• Valuations of a number of high-profile football clubs, in the UK and European leagues for restructuring, taxation and commercial purposes.
• Valuation of several high-profile hotels in the UK, Thailand and the Middle East for expert witness, taxation and restructuring purposes.
• Acted as Expert Determiner on multiple occasions in the care home, legal, recruiting and office services sectors among others.
• Valuation of private equity firms (and carry) with portfolios of assets across sectors including renewable assets, venture capital, technology, and ethical investing sectors.