TAE Accreditations

  • Expert Witness

Specialist Registers

  • ICAEW Expert Scheme

Qualifications

  • 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)

Expert Witness Snapshot

Thayne is a specialist in valuing brands, intangible assets, IP, and business interests. This work involves analysing the financial drivers of profit and growth, the effect of combinations of assets, and developing strategies to build and manage value creation.

The following examples indicate his experience:
- A fair value of shares in a construction contractor for a shareholders’ dispute.
- Fair values of intangible assets acquired through acquisitions made by a market research company.
- Advice on value and raising finance for a company building energy from waste and solar plants.
- Expert evidence to a tax authority on commercial terms of franchising in fast food outlets, for a dispute over transfer pricing arrangements.
- Expert evidence on the value of the Rangers football club name and brand for a claim relating to its sale in the Court of Session in Scotland. Gave oral evidence: Note by the Joint Liquidators of RFC 2012 plc.
- Advice on a market value of technology for air conditioning systems, for a sale between connected entities.
- Advice on a market value of software designed to improve organic search engine rankings from internet searches for a sale between connected entities.
- Advice on the value of a name and image used for aesthetic medicine for a shareholders’ dispute involving the terms of a licence.
- Expert evidence on the brand and business value of a rock band, for a dispute between band members.
-Expert evidence on the value of trade marks for a computer services business, for a claim for breaches of warranties following acquisition. An arbitration hearing was held on the papers and Thayne’s evidence was adopted.
- Expert evidence on the value of intangible assets and IP covered by a licence agreement for car and van rental services. Oral evidence given in an arbitration hearing and Thayne’s evidence was then adopted.
- Expert evidence on lost business profits for a claim for passing off and unlawful interference of a holiday business. Oral evidence given: Harman -v- Burge.
- Presenting a course and a professional examination for an overseas government to assist plans to develop a knowledge economy.
- Expert evidence on values of information and communication technologies for a class action brought relating to their value. Oral evidence given: Andrew Brown -v- InnovatorOne
- Expert witness for unfair prejudice proceedings on a fair value of a company with consumer brands for travel and outdoor leisure. Oral evidence given: Taylor -v- Cobham and Lifemarque.
- Appointed by the President of the ICAEW to determine the value of shares in a leading children entertainment business.
- Expert witness on fragrance brand values of for trade mark infringement proceedings in the High Court. Oral evidence given: L’Oréal -v- Bellure.

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