Add-backs & Financial Reconstruction
Forensic reconstruction of maintainable income and identification of discretionary expenditure add-backs.
Add-backs and Income Reconstruction
We identify discretionary expenditure and accounting adjustments that should be added back to establish maintainable income for periodical payments and financial remedy claims.
Common Add-back Categories
- Excessive director remuneration
- Personal expenses through the business
- Related-party transactions
- Unexplained cash withdrawals
- Non-commercial expenditure
Frequently asked questions
Common questions about add-backs & financial reconstruction from Matrimonial Forensic Accountant.
Add-backs adjust declared income for expenditure that is personal or discretionary rather than genuinely required for the business, establishing a maintainable income figure for the court.
Depending on the case, add-backs may be addressed in a dedicated income report or as part of a wider FPR Part 25 expert report. We advise on proportionate scope at the outset.
Discuss your instruction
Contact Matrimonial Forensic Accountant to discuss expert witness or forensic accounting support in England and Wales family proceedings. We respond within one business day.