Dr. Kay Linnell

Kay Linnell is a Chartered Accountant and Chartered Arbitrator, a mediator (CEDR trained), specialising in disputes, investigation and litigation support services, including dispute resolution, investigation, arbitration, conciliation and due diligence services. She specialises in financial and quantum matters and has extensive Expert Witness experience in giving written and oral evidence to Tribunals, in both Civil and Criminal matters on a variety of cases and matters, including international arbitrations.

She acts as an adviser to various businesses focusing on corporate governance, compliance and is a Non-Executive Director to UK companies and has served on the Board of several international companies.

After qualifying as a Chartered Accountant in 1974, she worked for Pannell Kerr Forster as a tax manager, before joining Johnson Tidsall & Co in 1982, becoming a partner there in 1984. In 1988 she studied for an MBA at Sheffield University and the following year was invited to become the Board of the Inland Revenue’s Chief Investigating and Prosecuting Accountant and Head of Accountancy Profession, the most senior accountant within the UK Inland Revenue. In 1993 she became Head of UK Taxation at Forte plc and from 1994 to 1996 served as the first Chief Executive and Head of the Joint Insolvency Monitoring Unit (a unit created by the Insolvency Practitioners Association and the Institute of Chartered Accountants in England and Wales to
undertake the monitoring of Insolvency Practitioners).

In 1998, she joined H W Fisher & Co as a senior forensic manager and simultaneously set up her own mixed practice of expert witness work, arbitration, tax advice and accountancy. In recent years, she has worked for Morley and Scott (2001 - 2005), Smith & Williamson Ltd (2005 - 2007) and BDO Stoy Hayward LLP (2007 - 2009).

Kay has been involved in civil and criminal claims quantum and valuation work for over 30 years, and has given evidence in civil courts, industrial tribunals, tax commissioners, disciplinary hearings and criminal prosecutions.

She was both a Governor, Vice Chairman and the Company Secretary of the Expert Witness Institute and has now been made an honorary member; a Chartered Arbitrator and Fellow of the Chartered Institute of Arbitrators; a Certified Fraud Examiner and a Member of the Fraud Advisory Panel. She holds a Master of Business Degree from Sheffield University, a Doctorate from the University of Portsmouth, is a Freeman of the City of London and Past Master of the Worshipful Company of Arbitrators.

She has substantial experience in providing reports on loss of profits, business valuations, matrimonial disputes, partnership disputes, asset tracing, search orders, fraud, insolvency and professional negligence - and also as an experienced mediator, has been involved in domestic and international disputes to settle claims and resolving disputes independently and impartially. As a Chartered Arbitrator she has sat on various panels covering intellectual property rights, sporting disputes, aggregate claims, and
property disputes and was on a FIMBRA UK panel.

Her experience covers arbitration, business management, consulting, tax in depth enquiries, tribunal representation and litigation. She has extensive experience in the fields of litigation support investigation, arbitration and forensic assignments, which
include appearances as an expert witness in Court. She is the author of 'Tolley's Tax Appeals' (2001), was a contributor to 'Tolley's Accountancy Litigation Support' (1998) and co-wrote part of 'Experts in the Civil Courts' for the Expert Witness Institute. She is about to publish a book on fraud in SMEs in 2027.