Specialist valuation of brands, patents, trademarks, goodwill, customer relationships, software, and technology platforms, for IFRS 3 / FRS 102 purchase price allocation, HMRC EMI share scheme IP valuation, goodwill impairment testing (IAS 36), IP-backed financing, and cross-border UK-Europe-UAE IP transfer pricing. CFA Charterholder, IFRS 3 & IVS compliant. Fixed fee from £3,000.
Last updated: September 2026
Intangibles represent over half of enterprise value in most UK and European knowledge-driven businesses, yet most have no independently verified number attached to them.
UKIPO and EPO-registered patents valued using Relief-from-Royalty or probabilistic income approaches. OECD-compliant royalty rate benchmarking.
Relief-from-Royalty · Cost ApproachBrand equity and trademark valuations for M&A, IFRS 3 PPA, licensing, and HMRC share scheme purposes. UK/EU comparables, not generic global benchmarks.
RFR · Royalty Rate BenchmarkingCustomer lists, contracts, and relationships valued using MPEEM, the standard IFRS 3 approach for the primary intangible in most acquisitions.
MPEEM · IFRS 3Developed technology, proprietary software, and SaaS platform valuations for acquisition pricing, IFRS 3 PPA, and IP transfer pricing.
RFR · Cost ApproachMandatory following any business acquisition. Allocates purchase price to all identifiable acquired intangibles at fair value within 12 months, IFRS or UK GAAP.
IFRS 3 · FRS 102 · Big 4 LiaisonIP held between related entities must be priced at arm's length. We prepare OECD-compliant transfer pricing valuations with DEMPE analysis for HMRC and EU tax authorities.
OECD TP · HMRC · EU Tax AuthoritiesAnnual IAS 36 goodwill impairment testing for UK and EU IFRS reporters. CGU recoverable amount vs. carrying value analysis. Discounted rates for repeat engagements.
IAS 36 · Annual Impairment · CGUUK and European banks increasingly accept IP as collateral. We prepare IP valuations documenting income potential, useful life, and liquidation value.
IP Collateral · Lender FormatExpert witness–grade intangible valuations for UK High Court proceedings, EU court matters, and licensing disputes across GCC and APAC.
Expert Witness · UK High CourtValuation of franchise rights, agreements, and brand equity for acquisitions, royalty negotiations, and dispute resolution.
Franchise Rights · Royalty BenchmarkingValuation of non-compete agreements for IFRS 3 PPA. Required when an acquisition includes founder lock-up or key employee restrictions.
IFRS 3 · Non-Compete · PPAProprietary processes, formulations, and undisclosed technical information valued for PPA, licensing, and transfer pricing.
IAS 38 · Trade Secrets · Know-HowWe select the method that produces the most reliable evidence, not the most convenient. For most intangibles, we apply two methods and reconcile.
Estimates value as the present value of royalty payments the owner avoids by owning rather than licensing the asset. The primary method for brands, patents, and trademarks.
Attributes a stream of earnings to the subject intangible after charging for contributory asset returns. The standard IFRS 3 approach for customer relationships.
Estimates value based on what it would cost to recreate the asset from scratch, adjusted for obsolescence. Used for software, assembled workforce, and early-stage IP.
We publish our fees because most IP valuation firms don't. Every engagement starts with a fixed-scope proposal, no hourly billing, no scope creep.
One intangible class, one primary method.
Multiple intangible classes, full auditor liaison.
Goodwill/IP input for EMI valuations.
IAS 36 CGU analysis, auditor reviewed.
Four steps from first call to auditor-accepted report. No junior hand-offs.
No-obligation call to understand the intangible type, purpose, and timeline. Fixed fee agreed before work begins.
IP documentation, financial data, royalty databases, and comparable transaction data collected via secure data room.
CFA-led RFR, MPEEM, or Cost Approach analysis with OECD-compliant royalty rate benchmarking.
IFRS 3 / FRS 102-compliant report within agreed timeline. Direct engagement with Big 4 auditors and HMRC-ready documentation included.
Corvian completed our full IFRS 3 PPA within 5 weeks of signing. The brand and customer relationship valuations were accepted by our auditors without a single material comment.
Corvian valued our brand and goodwill ahead of an HMRC EMI scheme launch. The report gave our advisors exactly the documentation HMRC expected.
We use Corvian for IAS 36 goodwill impairment testing across three acquired European businesses annually. The CGU analysis is rigorous, auditor-ready, and delivered on time every year.
These are not optional, each situation creates a compliance or commercial obligation for an independent intangible asset valuation.
| Trigger | Standard / Authority | What We Deliver |
|---|---|---|
| Business acquisition (M&A) | IFRS 3 / FRS 102 Sec. 19 | Full PPA, all identifiable intangibles at fair value, auditor liaison |
| Annual goodwill review | IAS 36 | CGU impairment test, recoverable amount vs carrying value |
| EMI share option scheme launch | HMRC EMI | Goodwill/IP valuation input supporting HMRC unquoted share valuation |
| IP between related group entities | OECD TP / HMRC | Arm's-length royalty rate or transfer price, DEMPE analysis, HMRC documentation |
| IP licensing or royalty negotiation | Commercial | Independent royalty rate opinion, benchmarked to comparable licences |
| IP as loan collateral | UK/EU Bank / IVS | Lender-format IP valuation, income, useful life, liquidation value |
| Shareholder / partner dispute | UK High Court / EU Courts | Expert witness–grade intangible valuation, court-ready report |
| Group restructuring or IP migration | HMRC / EU Tax Authorities | Fair market value opinion for IP transfer pricing compliance |
| Cross-border M&A, GCC or APAC acquirer | IFRS 3 / IAS 38 | PPA and intangible valuation for international acquirers of UK/EU assets |
| Acquired in-process R&D from pharma/tech M&A | IFRS 3 | IPR&D fair value at acquisition date, mandatory separate recognition |
A comparison of intangible asset and IP valuation service providers serving UK and European companies, benchmarked on credentials, delivery, pricing, and coverage.
| # | Firm | Credentials | Delivery | Pricing | Cross-Border UAE/GCC |
|---|---|---|---|---|---|
| 1 | Corvian Advisory UK · Europe · Dubai, UAE · GCC · APAC |
CFA · CA · ACCA · Big 4 Trained | 3–6 Weeks PPA | Fixed & Transparent | Full Coverage |
| 2 | Global Top-Tier Advisory Firms Big 4 & international networks – UK/Europe |
Institutional – varies by team | 6–12 Weeks | Premium+++ | Global |
| 3 | Mid-Tier Advisory Firms Accounting-led networks – UK/EU offices |
ACA / ACCA – varies | 4–8 Weeks | High | Limited GCC |
| 4 | Global IP Specialist Boutiques CFA-led, IP-focused firms |
Strong – senior led | 6–10 Weeks | Very High | No GCC focus |
Rankings based on: CFA/CA/ACCA credentials, IFRS 3/FRS 102 PPA delivery time, pricing accessibility, UK/Europe/GCC/APAC coverage, and senior-level delivery. Compiled by Corvian Advisory, September 2026.