Intangible Property Valuations

Intangible asset valuation examines identifiable rights such as software, patents, know-how, brands and customer relationships and their economic contribution.

Taxpayers, finance teams and group tax managers reviewing a transaction, a reporting requirement or an authority communication can use this service to clarify a particular issue. A useful starting question is: “How does intangible value differ from total business value?” Begin with the facts behind that question rather than assuming that a standard package will resolve it.

The engagement can cover the following workstreams. The proposal specifies which apply to your matter and what evidence or specialist input is needed.

• Identify ownership and permitted use.
• Evaluate income and market assumptions.
• Separate asset value from enterprise value.

Start with the records below where available. They help establish the facts before a more specific checklist is agreed.

• Licence agreements.
• Development costs.
• Forecasts.
• Ownership records.

Provide the relevant entity, transaction or reporting period and any existing notice or deadline. Identify missing or inconsistent records so they can be addressed explicitly.

A legal right may have little commercial value without usable economic benefits; valuation must reflect the purpose and valuation date.

1. Define the question: identify ownership and permitted use, using the available licence agreements and the facts you provide.
2. Examine the evidence: evaluate income and market assumptions. Record unresolved information and the assumptions that affect the analysis.
3. Agree the action: separate asset value from enterprise value. Set the required deliverables, responsible owners and any follow-up or external dependency.

The proposal for Intangible Property Valuations sets out the analysis, documentation or coordination deliverables and the work you retain. The availability of licence agreements, development costs, forecasts and ownership records affects readiness and the amount of follow-up needed. Fees and the working schedule are agreed after that initial assessment. Any required independent report, legal representation or authority application is identified as a separate responsibility where relevant.

Use these official resources for the relevant framework. Application to a particular entity, period or jurisdiction requires a separate assessment.

• Income Tax Department: Applicable tax periods and framework

• Forfeited Property Appeal Support
• Intellectual Property Advisory Services
• IP Due Diligence Services
• Property Valuation Service

Share a short summary of your Intangible Property Valuations requirement and the records already available. BIATConsultant can assess the proposed scope and explain the next steps.

• Request a Intangible Property Valuations consultation
• About BIATConsultant