Current issues in the Warranty & Indemnity market 2026

In the first half of 2026, BDO’s Forensic M&A Services team convened a series of roundtable discussions with leading M&A lawyers, warranty and indemnity (W&I) insurers, and brokers to explore some of the most significant challenges currently facing W&I claims.

The discussions focused on two key areas: the burden of proof in accounting warranty claims and the approach to quantifying loss in claims involving non-accounts warranties. These issues are often critical to determining whether a claim can be progressed successfully and efficiently.

While every claim depends on its specific facts and circumstances, a recurring theme throughout the discussions was the importance of contemporaneous evidence. In particular, participants highlighted the value of clear valuation analyses and calculations demonstrating how an alleged breach may have impacted the purchase price.

This report brings together our perspectives and the insights shared by roundtable participants. We hope it provides a useful contribution to the ongoing discussion around W&I claims and their practical challenges. We would also like to thank all those who participated in the discussions and generously shared their experience and expertise.

Download the report
 

Support with W&I claims

BDO’s Forensic M&A Services team have experience of working alongside lawyers, insurers and insureds to provide expertise in assessing both potential liability and the quantum of warranty and indemnity claims. Our approach is one that:

  • Ensures collaboration through working with other advisors to co-ordinate and undertake the work in an efficient way
  • Provides transparency by providing up front details of likely costs and timescales involved
  • Demonstrates a phased step-by-step approach where claims are more complex or for higher amounts
  • Utilises the significant experience and knowledge of our team across all aspects of the transaction and across key sector specialisms
 

For help and advice on your W&I claim please contact Nick Andrews in London or Rosie Barnes in London.