Intangible assets and intellectual property
Many organisations require a valuation of their intangible assets and intellectual property (IP).
We conduct valuations for:
Corporate restructuring to protect Intellectual Property Rights (IPR):
- forming of limited liability companies to protect IPR;
- separating IPR from trading companies;
- setting up new group companies to protect IPR;
- setting up companies outside group structures to protect IPR;
- splitting an existing group to separate trading group companies from IPR protection companies.
Licensing or selling IP:
- licensing IP to group companies and third parties;
- intergroup transfers of IP;
- IP portfolio management;
- franchising strategy.
Tax planning and HMRC enquiries and investigations:
- transfer pricing of IP sales and licensing between group companies;
- risk assessment and tax planning with regards to Base Erosion and Profit Shifting (BEPS);
- valuation of copyright for inheritance tax for authors and songwriters.
Financial Reporting:
- purchase price allocation under IFRS 3 – Business Combinations;
- impairment testing under IAS 36 – Impairment of Assets.
IP Securitisation:
- asset backed funding using IP as collateral;
- creation and monitoring of asset backed pension funding partnerships.
Dispute analysis & investigations:
- IP valuation for determining liability;
- IP valuation for claim quantification;
- IP valuation for divorce.