UK Tax Opinion on Royalties

I need a qualified UK tax adviser (CTA, ACA, ACCA or equivalent) to give me a concise yet technically robust view on the accounting and corporation-tax treatment of unpaid trademark royalties covered by an existing Trademark Licence Agreement... (Budget: £20 - £250 GBP, Jobs: Accounting, Contracts, Employment Law, Financial Analysis, Legal, Legal Writing, Tax Compliance, Tax Law)