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 outlines his more recent experience:

• Investment management. Advice on the value of a group managing a fund with innovative ways for investing in SMEs.
• Research. Advice on the value of intangible assets acquired through a market leading research company.
• Renewable Energy. Advice on value and raising finance for a company building energy from waste and solar plants.
• Franchising. Advice on commercial terms of franchising in fast food outlets for a tax authority in dispute with a tax payer.
• Pharmaceuticals. Advice on the value of a name as part of a settlement process for a dispute over its use.
• Clothing. Advice on the value of a clothing business for transfer between group companies under common control.
• Fiction. Valuation of copyright of author of a series of books in children’s fiction.
• Dentistry. Valuation of customer relations for acquisitions of dental practices.
• Entertainment. Advice to a well-known song writer on the terms of his agreement with a major publishing company.
• Entertainment. Expert evidence on the value of the Rangers football club name and brand for a claim against the administrators of a company. Gave oral evidence in the Court of Session in Scotland.
• Entertainment. Valuation of an iconic club brand which is the home of a well-known band, regularly showing tribute acts as well as supporting new artists. This involved valuing the brand and business for balance sheet and strategy purposes.
• Clothing fashion. Preliminary advice on the quantification of losses incurred by an international fashion clothing brand as a result of breach of a licence agreement, for a claim against the licensee.
• Technology. Advice on the value of a patent and associated technology for air conditioning systems, for a proposed sale between connected entities.
• Drinks. Valuations of major soft drinks brands being used to securitise a pension scheme deficit and for the purpose of quantifying the levy to be charged by the Pension Protection Fund.
• Legal services. Advice on the value of a law firm brand for accounting purposes following acquisition.
• Technology. Advice on the commercialisation of a new aircraft safety device.
• Technology. Advice on the value of IP supporting a process to identify, acquire, hold and exit investments in small and medium sized enterprises by applying a standardised end to end process.
• Legal services. Advice on the value of a hair replacement brand and customer relations for accounting purposes following acquisition.
• Food manufacturing. Advice on the value of well-known consumer food brands, for a transfer between connected entities.
• Stationery. Advice on the values of various arts and crafts brands, in connection with a proposed sale of the brands by a company’s administrator to a business using the brands.
• Technology. Advice on the value of a patent and associated technology for managing train signalling systems, for a proposed sale between connected entities.
• Search engine optimisation. Advice on the value of software designed to improve organic search engine rankings from internet searches, for a proposed sale between connected entities.