Siobhan Duncan

Barrister, Temple Tax Chambers

Siobhan joined Temple Tax Chambers in April 2023, following the successful completion of her pupillage. She draws from her diverse legal background which primarily lies in the commercial sector, having worked at numerous prestigious institutions such as Imperial College London and the Office of the New York State Attorney General.

Siobhan advises in all areas of tax on behalf of taxpayers, and regularly produces case reports alongside her practice.

Contributed to

1

Valuing IP

Practice Notes

This Practice Note examines the purpose of intellectual property (IP) valuation and introduces two methods of valuation (cost-based method and economic-based method). It then explains why and how IP is valued. In general, the principal aim of the valuation exercise will be to establish the market value of the IP. This note explains the different approaches used, being a comparison approach, an income approach and a cost approach. Each broad approach encompasses various valuation methods.