[F1E. Specific hallmarks concerning transfer pricing U.K.
1. An arrangement which involves the use of unilateral safe harbour rules. U.K.
2. An arrangement involving the transfer of hard-to-value intangibles. The term ‘hard-to-value intangibles’ covers intangibles or rights in intangibles for which, at the time of their transfer between associated enterprises: U.K.
(a)
no reliable comparables exist; and
(b)
at the time the transaction was entered into, the projections of future cash flows or income expected to be derived from the transferred intangible, or the assumptions used in valuing the intangible are highly uncertain, making it difficult to predict the level of ultimate success of the intangible at the time of the transfer.