Head Office
+44(0)20 8392 0193

Stuart Whitwell
+44(0)77 4703 7824

Thayne Forbes
+44(0)7979 655653

Paul Cliff
+44(0)7966 262288



Experts in business and intangible asset valuation

You are here

SAM Learning


The SAM Learning brand was transferred between connected parties, which therefore required an open market valuation for UK tax purposes. SAM Learning is a major online study brand used by a significant number of schools in the UK.


Intangible Business advised on the open market valuation, at the date of transfer, of the SAM Learning brand in a detailed valuation report. Subsequently Intangible Business assisted SAM Learning and its advisers in negotiating a valuation acceptable to HM Revenue and Customs.


A valuation has been agreed by all parties involved for use in carrying out the transaction and agreeing consequent tax returns.

“The expert reports, and support in negotiations with HMRC, by Intangible Business over the market value of the SAM Learning brand were very helpful and important factors in agreeing a value acceptable to all parties.” 

David Jaffa, CEO of SAM Learning