Martin Cottle

Director, PwC United Kingdom

Martin specialises in advising on the financial and accounting aspects of commercial claims and disputes. Martin leads PwC’s Disputes practice in the Midlands and has over 11 years’ experience advising clients in dispute situations.  His experience covers a wide range of disputes including those related to breach of contract, breach of warranty, insurance claims and a wide range of transaction related matters.  Martin has testified in the High Court and in the First-Tier Tribunal Residential Property.

Martin has deep experience in transaction-related disputes. He spent 8 years providing pre-completion advice on forecast trading results and cash flows to buyers and sellers, and has subsequently advised on the preparation and review of in excess of 60 sets of completion accounts and earn-out statements.

Highlights of Martin’s experience include:

  • Providing evidence in the High Court as the expert accounting witness in a divorce case involving the determination of the alimony payments from a property portfolio valued at over £300 million;
  • Acting as shadow expert to the UK seller of an overseas retail company in connection with 15 separate breach of warranty claims raised by the purchaser that had a total value of £700 million;
  • Providing evidence in the High Court as the expert accounting witness in a case involving multi‑million pound losses allegedly suffered as a result of negligent legal advice in the sport and leisure sector; and
  • Acting as expert accountant to the acquirer of a UK automotive retail chain in connection with a breach of warranty claim relating to the overstatement of certain warranted historical trading results.

Principal industry sector experience:

  • Manufacturing
  • Retail
  • Real Estate

Specialism

  • Forensic services disputes