Expert in Business Valuation, Shareholder Disputes, and Matrimonial Financial Proceedings.

Gareth Smyth is an experienced expert witness specialising in the valuation of owner-managed businesses, minority shareholdings, and financial analysis in litigation and dispute contexts.

As Chief Executive of Hilton Smythe, a national advisory firm focused exclusively on the UK’s SME market, Gareth brings over 15 years of commercial, transactional experience to expert witness engagements.

His unique position as both an advisor and valuer to thousands of small and medium-sized businesses across sectors such as professional services, manufacturing, hospitality, retail, technology and healthcare, gives him a market-informed and highly practical approach to valuation and evidence.

This distinguishes his work from more academic or purely forensic experts who may lack first-hand exposure to real-world business transactions and value negotiations.

Gareth is regularly instructed as a Single Joint Expert (SJE), Party Appointed Expert, and Shadow Adviser, providing valuation evidence and financial opinion in proceedings including:

• Matrimonial finance and divorce cases involving private business ownership
• Shareholder disputes
• Partnership disputes and LLP member exits
• Business valuation for taxation, succession, or trust matters
• Professional negligence claims involving accountants, valuers, and tax advisers
• Commercial disputes including earn-out disagreements, completion account disputes, and breach of warranty claims

His areas of particular expertise include:

• Valuation of micro and SME companies, partnerships and sole trader enterprises.
• Minority discount analysis and valuation methodology critique.
• Assessing future maintainable earnings and maintainable income for spousal maintenance.
• Forensic review of remuneration, dividends and capital extraction history.
• Liquidity assessment and share saleability in family-owned firms.
• Reviewing and challenging Form E disclosures and financial statements.
• Commercial loss assessment and quantification of damages.

Gareth has a strong understanding of court process and reporting requirements. He produces Part 25 or Part 35-compliant expert reports(dependent on the case) and is experienced in responding to questions, attending conferences with counsel, and giving oral evidence.

He has acted in both High Court and Family Court proceedings, as well as in expert determinations and out-of-court negotiations.

His work is supported by a dedicated in-house valuation and research team, allowing for efficient case turnaround and responsive support to instructing solicitors, counsel and clients.

Whether acting in divorce finance, director fallouts, company sales gone wrong, or negligence claims, Gareth brings credibility, clarity, and commercial realism to expert witness work.

He is a trusted expert for cases where business valuation lies at the heart of the dispute, and where the nuances of owner-managed businesses must be properly understood and fairly represented.