Valuing Intellectual Property and Intangible Assets
A valuation of intangible assets or intellectual property might be needed for tax reasons, for commercial purposes or in connection with litigation.
To place value an intangible asset, it must:
- Be capable of being owned and described
- Be transferable
- Be subject to legal existence and protection
Types of intangible assets include:
- Customer relationships
- Film rights
- Registered design
Parmentier Arthur has considerable experience in intellectual property valuations and the valuation of intangible assets for tax and non-fiscal purposes. We take a rigorous approach, subjecting the assumptions on which financial projections are based to hard-nosed scrutiny, analysing the intended or actual markets in terms of prospects and competition and stress-testing any financial projections.
HOW WE HELP
Need to settle a dispute over the value of a shareholding?
How much is your company worth?
Selling a minority shareholding. What is it worth?
Incorporating your sole trader business? What is the goodwill worth and what value will HMRC accept for tax purposes?
Making awards under a Management Incentive Plan? What is the value of the MIP shares for tax purposes?
Negotiations with HMRC at an impasse? Need a new perspective?
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Common risk on disposals of employment-related shares
Possibly one of the most neglected and common areas of Pay As You Earn (“PAYE”) failure is where shares are sold by employees or ex-employees – disposals of employment-related shares.
A refresher on the ‘safe harbour’ provisions in the MoU relating to management equity (Part 2)
Where not all conditions of the MoU are satisfied – is it possible to put some reliance on the principles of the MoU? If the ‘spirit’ of the MoU is satisfied, can management rely on it?
A refresher on the ‘safe harbour’ provisions in the MoU relating to management equity (Part 1)
Following the introduction of the employment-related securities legislation in the Finance Act 2003, there was significant uncertainty in relation to the tax implications for management acquiring shares in venture capital (“VC”) and private equity (“PE”) backed companies.