Valuing IP—an introduction
Produced in partnership with Anne Fairpo of 13 Old Square Chambers and Atlas Chambers
Valuing IP—an introduction

The following IP guidance note Produced in partnership with Anne Fairpo of 13 Old Square Chambers and Atlas Chambers provides comprehensive and up to date legal information covering:

  • Valuing IP—an introduction
  • Methodologies

Intellectual property (IP) must be valued for tax purposes on a number of occasions, including:

  1. on transfer to a non-UK connected party—see Practice Note: Tax issues and incentives arising from assignment and licensing of IP

  2. on transfer between UK connected parties where the two parties are not both companies—see Practice Note: Tax issues and incentives arising from assignment and licensing of IP, and

  3. for transfer pricing purposes—see Practice Note: Tax implications of offshoring

These all require that the market value (or arm’s length price) of t