United Kingdom


  • Service: Advisory, Risk Consulting
  • Type: Business and industry issue
  • Date: 13/10/2010

Actuarial Expert Witnesses 

We can assist with disputes relating to actuarial issues such as re-insurance and reserving in both the life and non-life insurance industries.  In addition, we can assist with the proposed transfer of insurance and re-insurance business.

A snapshot of our experience:

As part of a substantial reinsurance pool dispute, a joint forensic accounting and actuarial team submitted two reports to the arbitrators, supported by expert testimony. One dealt with accounting by the pool for finite reinsurance, the other with reserving for liabilities in the pool accounts. This allowed the reports to be effectively dove-tailed and presented with clarity to the arbitrators, helping to achieve a favourable outcome for our client.


Gordon Sharp



Gordon established KPMG’s Investment Advisory practice.  He currently leads our Pensions Technical team, and is the Senior Actuary on professional matters in KPMG’s Pensions practice including professional oversight of scheme actuaries.  

He has over 29 years’ experience of advising pension scheme trustees, supporting scheme actuaries and other pension fund professionals on actuarial matters, investment strategy and investment manager selection.  Gordon has advised a wide variety of schemes on investment and actuarial matters.

Gordon is a past Chairman of the Actuarial Profession’s Pensions Board.  He currently chairs the Profession’s Continuous Mortality Investigation.

John Jenkins



John Jenkins leads KPMG’s UK Life Actuarial Practice, and has over 25 years’ experience of the life insurance industry.

John is currently an Actuarial Function Holder and With-Profits Actuary, and has also had a significant involvement in merger, acquisition and due diligence activity.  He has been the independent expert in a number of transfers of business, including the transfer of £5bn of annuity business from Equitable Life to Canada Life.

John has carried out several high profile expert witness roles, including in acting for Legal & General in its FSA endowments tribunal.  Other expert witness involvement includes the original Equitable Life High Court case, and the AXA inherited estate case.  John has had experience of being cross examined in the witness box on a number of occasions.


Philip Tippin



Philip is a partner in KPMG’s General Insurance Actuarial Services Practice.  He is a qualified actuary with over 17 years’ experience in the general insurance industry, both as a consultant and within the Lloyds’ market. 

Philip has particular expertise in the areas of reserving where he has carried out independent reserve reviews; pricing, where he has reviewed rating structures and scales and carried out benchmarking exercises; transactions where he has acted as Independent Expert in Part VII transfers of insurance business; capital management; run-off and exit strategies.

Philip has acted as expert witness in US litigation surrounding reinsurance and reserving issues.