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.