Martin Tupila

Managing Director



Martin is managing director of the JLA Asia forensic team. He is regularly instructed as an expert and has provided expert testimony.

Martin has acted as Expert Witness and Single Joint Expert on a range of investigations and litigation support matters, and assisted government bodies and a variety of private sector clients including law firms, corporations and financial institutions predominantly in Hong Kong, Australia, and the United Kingdom. Martin has testified in Hong Kong.

He regularly prepares Expert Reports on a range of issues including business valuations, quantum of loss, fraud investigation, asset tracing, directors’ fiduciary duties and other accounting dispute, particularly in relation to shareholder disputes and family law disputes.

Recent Engagements

SJE BUSINESS VALUATION

Business Valuation
Family Law
Martin was instructed as Single Joint Expert to determine the historical value of a group of companies specialising in PCB manufacturing, now listed on Shanghai Stock Exchange with market capitalisation of over RMB12billion. In addition, he performed an analysis on the subsequent growth of the business in order to identify and quantify whether the growth was the result of active or passive factors.
MATRIMONIAL DISPUTE

Litigation Support
Business Valuation
Martin’s instructions included the full spectrum of litigation support services as party appointed Expert in this matrimonial dispute, including valuing a group of micro-financing companies in China with an estimated value over USD200m, assisting with preparing and answering questionnaires, and issues relating to disclosure.
UNCOMMERCIAL TRANSACTION

Litigation Support
Business Valuation
Martin provided the full spectrum of litigation support in a matrimonial dispute including assistance in discovery applications, detailed analysis of the Wife’s dealings in a Hong Kong listed company, valuation and investigation into her alleged disposal of her interest in the listed company as well as her involvement as a CEO, Executive Director and Vice Chairman – amount involved over HKD500m
BUSINESS VALUATIONS

Litigation Support
Business Valuation
Martin has acted as Expert and Single Joint Expert on valuations matters including a shareholder dispute involving a group of kitchenware companies based in Eastern Europe and Russia with an estimated value of over USD100M; a divorce which involved a group of hedge fund companies with AUM of US$450m; and many other matters across a range of industries including manufacturing, oil and gas, and professional services providers.
FRAUD AND DIRECTOR MALFEASANCE

Litigation Support
Investigations
Quantum of Loss
Martin worked with several other independent experts and produced a report in defence of alleged malfeasance against a former non-executive director of a major manufacturing company previously listed in Hong Kong and now in the process of being wound up.
BUSINESS INTERRUPTION

Litigation Support
Quantum of Loss
Acted as advisor in respect of business Interruption claims and successful settlement negotiations with Insurers including claims relating to utility, property, and natural resource companies.

Martin’s Recent Articles