The following provides a sample of the commercial litigation work we have been involved in.  Where the matter was not concluded with a public decision, the parties have been removed to ensure confidentiality.

Assessment of Loss

• Kiwi Pride (R H Hall) Ltd v The Crown
  Providing a loss assessment on behalf of the plaintiff (a company intending to establish a wholesale petrol operation) arising from an alleged breach of contract by the defendant (the Crown). 
• Marine Resources (NZ) Ltd (In Receivership) v The Crown, NGC and Petrocorp 
  Providing a loss assessment on behalf of the plaintiff (a gas retailer) arising from an alleged misuse of a dominant position by the defendant (the Crown). 
• Commissioner of Inland Revenue v Hawkes Bay Electric Power Board
  Providing an assessment on behalf of the plaintiff in relation to the timing of income and the distinction of Capital and Revenue expenditures (case stated on undergrounding power service and point of billing of income).
• Indtex Trading Ltd v The Otago Rugby Football Union
  Providing a loss assessment on behalf of the plaintiff (a clothing retailer) arising from an alleged misuse of brands/trade marks by the defendant.
• Equiticorp Finance Group Ltd (In Statutory Management) v Ermine Holdings Ltd (In Liquidation)
  Providing an assessment on behalf of the defendant as to the quantum of losses arising from an alleged breach of fiduciary duty.
• Brownsons Holdings (1999) Ltd v Westfield (NZ) Ltd & Ors
  Providing an assessment on behalf of the plaintiff (a food retailer) of the loss suffered as a result of an alleged breach of contract by the defendant (landlords).  
• Minter Ellison Rudd Watts v N Gibson
  Providing an assessment on behalf of the defendant (a client of a legal partnership) of the loss arising in his counterclaim against the plaintiff (the legal partnership) following an alleged breach of duty.
• PGG Wrightson Ltd v Wai Shing Ltd & Hira Bhana & Co. Ltd
  Providing a brief of evidence on behalf of the plaintiff (an agricultural products supplier) explaining how a manager falsified records for the alleged benefit of the defendants (market gardeners). 
• Glazener & Chatelaines Ltd v Brookfields
  Providing an assessment on behalf of the defendant (legal practice) as to the quantum of losses arising from an alleged breach of duty of care to the plaintiff (a retailer). 
• Gulf Harbour Town Centre Ltd v C R Hook and J E L Sellick
  Providing an assessment on behalf of the plaintiff as to the financial position, and reason for failure, of two companies (a claim under personal guarantees).
• M & J Investments Ltd & Cairns-Cowan v Gull Petroleum (NZ) Ltd
  Providing an assessment on behalf of the defendant (a petrol retailer) of losses arising from an alleged misrepresentation by it to the plaintiff (a petrol station operator). 
• Robert James Allan and Accident Rehabilitation and Compensation Insurance Corporation
  Providing an assessment on behalf of the plaintiff (a claimant under the ARCI Act) as to proper adjustment to be made for late attendant care compensation payments by the defendant (the Accident Compensation Corporation).  
• Rowbotham Companies (In Liquidation) v BNZ
  Providing an assessment on behalf of the plaintiff (a New Zealand owned Insurance Broking business based in London) as to value of a claim for recovery following voidable transactions (assisting on the preparation of a brief of evidence). 
• Turners & Growers v Westpac Merchant Finance and Westpac Banking Corporation
  Providing an assessment on behalf of the plaintiff (a produce wholesaler) as to the damages arising from alleged poor advice provided by the defendant.  The assessed loss was just over $1m.
• Providing an assessment on behalf of the plaintiff (an engineering firm) of the loss it suffered as a result of an alleged breach of a sale and purchase agreement by the defendant (an electrical contracting business). 
• Providing an assessment on behalf of the defendant of the plaintiff’s losses suffered (a fellow shareholder in a professional services firm with the defendant) as a result of an alleged breach of fiduciary duty by the defendant.
• Providing an assessment on behalf of the plaintiff of the damages that might be claimed (by way of revenues that might have been derived from a river system) as a result of an alleged breach of duty by the defendant (the Crown). 
• Providing an assessment on behalf of the plaintiff of the loss he suffered as a result of an alleged breach of contract by the defendant (an owner of a nationwide magazine).

Financial Investigation / Forensic Accounting

• Investigating and reviewing complicated company restructuring transactions on behalf of a group of minority shareholders who had questioned whether the assets of the company had been put ‘at risk’ during the restructuring, concluding that the assets of the company had been put ‘at risk’ contrary to undertakings given prior to commencement of the restructuring.  As a result of the investigation, the senior management of the company were replaced.
• Assisting a New Zealand entity in complicated and drawn out negotiations following the exchange of a New Zealand business for shares in a listed US company which then undertook a major capital restructuring whilst the shares acquired by the New Zealand entity were required to be held (not sold).  The amount claimed was in the order of $25m.
• Reviewing records for a company which suspected a fraud had been committed by a past employee.  Establishing that a fraud had been effected by way of a series of complex arrangements and payments, and quantifying the fraud.
• Reviewing records for a substantial joint venture between a New Zealand company and overseas companies where the overseas party considered a fraud may have been committed.  Identifying and quantifying instances where income and expenses reported by the joint venture manager did not agree to the source records.
• Appointment by the High Court to review the affairs of a Trust where the beneficiaries were in dispute.  The assignment involved an investigatory audit of a period of over 30 years.
• Appointment by the High Court to review the financial affairs of a group of companies and individuals and to report to the court as to the assets, liabilities and trading performance of the companies and also as to the source of significant funds coming into New Zealand.