Gervase MacGregor

Gervase MacGregor

Leadership Team, Risk & Reputation

Forensic Accounting Services


Executive summary

Gervase is a member of BDO LLP’s Leadership Team and is a Partner in the Forensic Services department of BDO in the UK.

Gervase is one of the most experienced accounting expert witnesses in the UK and has extensive experience of international arbitrations. He has worked on cases in London (LCIA and ICC), Stockholm (SCC), Geneva (ICC), Paris (ICC, ICSID), Zurich (ICC, ad hoc Cantonal) and Rotterdam (NAI). He has also worked on cases before the Court of First Instance of the European Communities, the High Court in London, the Copyright Tribunal and the Restrictive Practices Court. He has acted as expert witness in hundreds of legal actions and has given oral evidence 53 times.

In 1997 he started working as an external adviser to the United Nations Compensation Commission in respect of compensation claims against Iraq arising from its invasion of Kuwait in 1990. He considered a large number of claims in the oilfield and related energy sectors and was a lead adviser in respect of the Kuwait oil sector’s $23 billion claim for compensation following the blowing up of its oil wells, plus a number of other claims in upstream and downstream operations, and oilfield capital expenditure in Kuwait, Saudi Arabia, the PNZ between Kuwait and Saudi Arabia (both onshore and offshore) and Jordan.

He has recently completed sitting as an arbitrator in an SCC arbitration and has acted on many occasions as the independent expert in expert determinations.

He is the author of various books, including Expert Accounting Evidence, Solicitors Accounts and Surveyors, Architects and Estate Agents. He has also written numerous articles for Accountancy and other technical publications.

His main areas of expertise are in the field of natural resources, particularly oil and gas claims; state/operator disputes; in takeover disputes; acting on regulatory matters; and in valuing companies and damages.

Prior to joining BDO he worked as a petroleum geologist in the North Sea, Australia and West Africa.

He has investigated and reported on the affairs of the MG Rover Group and Phoenix Venture Holdings on behalf of the Secretary of State and DTI.

His experience includes acting as an accountant instructed by the UNCC to advise panels on determination of claims against Iraq arising from the Gulf War 1990-1991; acting as an expert for the MCPS-PRS Alliance in the Copyright Tribunal relating to online music; acting in relation to loss of profits (amongst other issues) arising from the takeover of ERF by MAN (2001-2007, instructed on behalf of MAN); acting as an expert witness on behalf of the Director General of Fair Trading in respect of the removal of resale price maintenance on OTC medicines; acting for the UK energy regulator on the accounting disclosures by the large six energy companies; and monitoring trustee for competition regulators.

He also appears in Who’s Who Legal’s guides to the “foremost forensic accountants” in investigations and asset recovery and the leading expert witnesses in international arbitration.  According to WWL he is held in high esteem by peers and clients alike for his fantastic forensic accounting abilities and vast trove of experience”.

Gervase is ranked for his work within a number of Who’s Who Legal Guides to experts within a range of fields, including:

  • Who’s Who Legal Arbitration: Expert Witnesses
  • Who’s Who Legal Asset Recovery: Experts
  • Who’s Who Legal Thought Leaders
  • Who’s Who Legal Consulting Experts: Forensics & Litigation Consulting – Accountants
  • Who’s Who Legal Consulting Experts: Economic Consulting – Quantum of Damages
  • Who’s Who Legal Investigations: Forensic Accountants

According to WWL he is held in high esteem by peers and clients: ‘Gervase MacGregor is described as “a force to be reckoned with”. Sources say that he is “hugely respected for the quality and quantity of his work”.’