CASE STUDY Intangible Business Ltd Confidential author Brief A major accountancy firm asked Intangible Business to value the copyright held within a company of an internationally known author. This proactive approach was required in order to establish the Inheritance Tax position and mitigate any tax liability arising on the shares held in the company. Approach Intangible Business analysed historical sales data for the different forms of intellectual property going back thirty years. This included books, films, audio books and TV series. Royalty income was then forecast from existing properties, those in the pipeline and those that may be written in the future. The discounted value of these cash flows was then benchmarked against comparable transactions and royalty agreements to a

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