Christine Rolland
Firm Name

Henderson Loggie

About Me

I am a chartered accountant who has specialised in forensic accounting since 2009. I joined MHA Henderson Loggie as Director of Forensic Accounting in 2020. I was an integral part of the Scottish forensic accounting team at BDO (2009 - 2015), before then going on to spend four years working as a forensic accountant for HMRC (2016-2020).

I have experience in both civil and criminal litigation, having worked on a range of forensic accounting assignments such as contentious share and business valuations, including matrimonial valuations; business interruption and consequential loss claims, particularly those arising from professional negligence, breach of contract and personal injury claims; analysis of incomplete records; and providing accounting advice and opinion to investigators in tax-related criminal investigations and to insolvency practitioners in contentious insolvency cases.

I have prepared over 70 expert witness reports and have experience and knowledge of the duties and requirements of expert witnesses in civil and criminal litigation in Scotland, and England and Wales. I have taken part in mediations and worked on several expert determinations where parties were keen to seek alternatives to litigation.

I am a member of ICAS (2009) and an Accredited Counter Fraud Specialist (2012).

I have attended a five day Witness Familiarisation course with Bond Solon which included report writing, understanding the roles and requirements of an expert witness and courtroom skills (giving evidence in chief and cross examination).

I have provided training to Devils at the Faculty of Advocates in taking evidence from expert witnesses.

Client experience in matrimonial cases includes:
- Prepared reports on the valuation of the Defender's interests in a number of companies involved in waste management and investment property
- Valued a company involved in technology repair and recycling for matrimonial purposes
- Valued a company involved in property development for matrimonial purposes. The Company was valued at the relevant date which was 15 years prior to the current date valuation.
- Prepared a valuation for matrimonial purposes at the Relevant date of the Defender's share in a legal partnership at the Relevant and current dates where the business was at a relatively early stage
- Prepared a valuation for matrimonial purposes at the Relevant date of the Defender's share in a limited liability partnership involved in property investment. This involved consideration of property valuations and of the tax implications of the theoretical sale of the property
- Prepared a valuation report at two dates, 15 years apart, in connection with co-habitation proceedings raised under section 28 of the Family Law (Scotland) Act 2006
- Prepared a report showing the value of share interests held by the husband at two possible Relevant dates. This involved the use of valuation models known as the Monte Carlo and Black Scholes models
- Prepared reports showing the valuation of a company involved in distribution and database management at three potential Relevant dates. Also included comments on current resources of the Pursuer and his ability to pay a capital sum to his wife
- Prepared a report at the Relevant and current dates showing the value of a number of companies involved in the home improvement sector which were under the common ownership of the Defender. This included consideration of payments made to an EFURB scheme and the recoverability of a director’s loan balance.
- Instructed by solicitors acting for the Pursuer in a matrimonial action. The Defender had had a number of business interests but the assets held by them had been repeatedly transferred to foreign jurisdictions resulting in difficulties in obtaining full financial information. A lack of cooperation from the Defender resulted in limited information being provided by way of Specifications of Documents. Report prepared giving information on the share and asset transfers as well as an indicative value for the Defender’s interests on the basis of the limited available information.
- Instructed by solicitors acting for the Pursuer. The Pursuer and Defender were co-owners of a company at the Relevant date. Since the Relevant date the company had been liquidated. The reasons for liquidation were disputed by the Pursuer. We were asked to report upon the value of the company at the Relevant date and the apparent reasons for liquidation
- Instructed by solicitors for the husband in anticipation of a matrimonial action, we analysed the couple’s joint bank account for a number of years in order to satisfy the couple’s concerns that one of them had been contributing or spending significantly greater sums than the other. Report prepared which set out the facts in a straightforward manner and allowed the couple to move past this point of difference.
- Instructed by solicitors for the Defender to provide valuations at the Relevant and current dates for the Pursuer’s interest in a company owned by the Pursuer, the Defender and a third party. The Pursuer’s share in the company was matrimonial property but the Defender’s was not
- Instructed by solicitors for the Defender we analysed accounting and banking records in order to identify whether or not the Defender’s concerns that his wife had been diverting matrimonial assets.

100 West George Street
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