Expert thinking on productivity, intangible asset valuation, growth strategy, and building more valuable businesses.
An IP audit establishes what intellectual property a business owns, whether title is clean and what to fix. What an audit covers, a checklist, when to commission one, and how the UKIPO-funded IP Audit scheme works.
Read more →
The December 2025 edition of the IPEV Valuation Guidelines applies to quarterly reporting periods beginning on or after 1 April 2026. The Board left the Guidelines themselves almost untouched and rewrote much of the commentary: complex capital structures, SAFEs and ASAs, co-investments and AI. Here is what changed, sourced to the edition itself.
Read more →
The standard IPO readiness checklist covers governance, controls and legal. This one adds the intangibles and valuation workstreams that the price rests on, with a timeline, a one-page table and how the UK venues compare with Canada, Australia and the US.
Read more →
How IPOs are valued: trading comparables anchor the range, a DCF cross-checks it and precedent transactions sit above it. A worked example shows how one accounting choice moves the range by £24m to £30m.
Read more →
The long-form report is the reporting accountant's private report to the directors and the sponsor or Nomad. What it covers, what it asks about intangible assets, the findings it commonly raises and how to prepare.
Read more →
How a private equity management incentive plan works in the UK: the institutional strip, sweet equity, the envy ratio, leaver terms, ratchets, the alternatives and the tax, with a worked exit waterfall.
Read more →
A UK comparison of non-dilutive funding: Innovate UK grants, R&D tax relief, revenue-based financing, venture debt, asset-based, cash-flow and IP-backed lending, invoice finance and the British Business Bank's guarantee schemes, with how intangible assets change what you can raise.
Read more →
Normalised EBITDA is the profit a buyer multiplies. Here is every common adjustment and which way it goes, the 2026 FRS 102 lease change, and a worked EBITDA bridge from £1.5m reported to £1.2m normalised.
Read more →
The Patent Box taxes profits attributable to qualifying patents at 10%, through an additional deduction in the corporation tax computation. Who qualifies, the steps that decide the relevant IP profits, and a worked example.
Read more →
A quality of earnings report tests whether the profit you are selling is real, recurring and backed by cash. What a QoE covers, when to commission a sell-side review, how it differs from an audit, and how its findings move the price.
Read more →
Vendor due diligence is diligence the seller commissions on its own business so every bidder starts from the same verified reports. What a VDD report contains, how reliance works, how it meets warranties and W&I, and the intangibles section buyers test hardest.
Read more →
A development-cost capitalisation policy template for IFRS reporters, section by section, with the cost rules of IAS 38.66-67, the evidence auditors ask for against each of the six tests, and the FRS 102 policy-choice variant.
Read more →Get the latest insights on intangible asset growth and productivity delivered to your inbox.
Take the free intangible asset assessment and discover where your biggest growth opportunities lie.