Court Judgment Review

“The Crown have accepted that Mr Frost’s report correctly sets the parameters of what is available now. They have identified […]

“The Crown have revised downwards a figure in excess of £53 million to one of £32,129,628 which is based on

“I accept Mr Mesher’s analysis both of the multiplicand (which is quite close to that of Mr X) and of

“I accept Mr Mesher’s opinion that it is the preferable method because it facilitates a ready comparison of businesses.”

“I conclude therefore that Mr Mesher’s values for … apartment sales …in counterfactual scenario … are reasonable and persuasive assessments

“The contents of the spreadsheet were not assumed to be correct but were subjected to appropriately rigorous forensic analysis by

“Mr Mesher gave considered, moderate evidence throughout, even when challenged … and appeared to me to have exercised reasonable and

“The evidence of Mr Mesher was more persuasive.”