TAE Accreditations

  • Expert Witness

Specialist Registers

  • ICAEW Expert Scheme


  • Master of Arts in Mathematics, Oxford University MA(Hons) (1982)
  • Chartered Accountant (1987)
  • Fellow of The Institute of Chartered Accountants in England and Wales FCA (1998)
  • Post Graduate Diploma in Marketing, Chartered Institute of Marketing DipM (2000)
  • Fellow of the Chartered Institute of Marketing FCIM (2007)
  • Chartered Marketer (2010)

Expert Witness Snapshot

Thayne specialises in the valuation of brands, intangible assets, intellectual property (IP) and businesses. He has carried out expert witness, forensic accounting and expert determination assignments. He has attended hearings to testify as an expert witness and to give support and advice to counsel.

The following assignments give an indication of Thayne’s experience:

  • Advice on the value of software designed to improve organic search engine rankings from internet searches, for a proposed sale between connected entities.

  • Advice on the value of a cyber security brand, for a proposed transaction.

  • Valuation of the customer relationships for a car park operator for post-acquisition accounting.

  • Advice on royalty rates applicable to a well-known newspaper masthead, for a proposed licence.

  • Appointed by the ICAEW as expert to determine disputed amounts following a sale and purchase agreement for a stationery business.

  • Valuation of IP rights, including copyright, in a TV show for pre-school children for helping to raise finance for production.

  • Valuation of copyrights in works of art relating to a football club, for resolving a dispute around their sale value.

  • Valuation of a social media business, for resolving a dispute involving founding owners.

  • Valuation of intellectual property for pension fund administration of a FTSE 100 telecommunications company, for transfer to new administrators.

  • Brand and business valuation of a well-known footwear brand in the UK and France for transfer between group companies.

  • Advice on the value of a well-known name and image in the Far East for aesthetic medicine, for a dispute involving a licence involving the name and image.

  • Expert evidence on brand name and business value, for a globally well-known rock band, relating to a trade mark licence agreement for a derivative claim and potential petition for unfair prejudice.

  • International valuations of copyright created by a well-known author of crime and mystery fiction, for inheritance tax.

  • Expert evidence on the value of trade marks for a computer services business based in Russia, for an international arbitration for breaches of warranties following acquisition. A hearing was held on the papers and Thayne’s report was agreed with by the arbitral tribunal.

  • Advice on the value of US and EU patents relating to processes for genetically modifying crops, for quantifying claims made for patent infringement and plans for developing value.

  • Advice on the potential impact of court orders on the value of the brand for a chain of luxury hotels and resorts.

  • Expert evidence, for an international arbitration, on the value of intangible assets and intellectual property covered by a licence agreement for Europe and other international territories for asset rental services. Oral evidence given in an arbitration hearing, and Thayne’s report was agreed with by the arbitral tribunal.

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