Expert Witness
Expert Witness – Capital Gains Tax & Income Tax
Independent Tax Expert for Court Proceedings (Part 25 FPR Compliant)
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I provide independent expert witness services specialising exclusively in UK taxation, with a particular focus on Capital Gains Tax (CGT) and Income Tax. My reports are prepared for use in Family Court proceedings and fully comply with the requirements of Part 25 of the Family Procedure Rules (FPR).
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With over 20 years of experience in accountancy and taxation, including a background at a Big Four firm (PwC), I bring a high level of technical expertise, clarity, and independence to complex financial disputes.
Areas of Expertise
I specialise in providing expert analysis and reports in the following areas:​
Capital Gains Tax (Primary Specialism)
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Calculation of CGT liabilities on UK and overseas property disposals
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Main Residence Relief (Private Residence Relief – PRR)
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Lettings Relief and periods of absence
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Ownership structures (legal vs beneficial ownership)
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Valuation considerations and base cost analysis
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Historic reconstructions where records are incomplete
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Multi-jurisdictional property holdings (UK, Italy, India, etc.)
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Interaction with foreign taxes and double taxation relief
Income Tax
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Analysis of income streams (dividends, rental income, employment income)
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Tax liabilities arising from separation or divorce
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Historic income reconstruction where disclosures are incomplete
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Review of HMRC calculations and assessments
Cross-Border Tax Considerations
While my expertise is focused on UK tax law, I regularly deal with cases involving international elements. Where required, I:
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Liaise with independent overseas tax specialists
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Interpret foreign tax positions
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Apply UK double taxation relief provisions
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Provide a clear UK tax analysis based on foreign inputs
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This ensures the Court receives a cohesive and accurate UK tax position, even in complex cross-border scenarios.
Independence Statement
I confirm that I act independently and have no conflicts of interest in any matter I accept. My overriding duty is to the Court.
Contact
For expert witness enquiries, please contact:
Karia Accountants Ltd
Email: hin@kariaaccountants.com
Website: www.kariaaccountants.com