For owners deciding what to sell
Selling a business as a going concern, or licensing its data
An owner can sell the whole business as a going concern, with its data inside it, or keep the business and license the data, and the buyers we read describe the second route in their own words.
Keeping the business and licensing the data
Polyshares says the company keeps its equity and keeps ownership of the underlying data, and Troveo that it licenses data on the owner's behalf under terms the owner signs off and that ownership never transfers.
Source: Company data buyer routes
Selling the whole business
A sale as a going concern moves the data with everything else, so its value is part of the price rather than a separate stream. A company that is closing rather than selling can have its data sold by its directors while no liquidator or administrator is in office, and by the office-holder once one is, solvent or not; if a winding-up petition is presented and the order follows, a sale in between is void unless the court validates it; after dissolution what it owned belongs to the Crown.
Where the income lands
For a UK company, data that counts as an intangible asset under the Corporation Tax Act 2009 is read within that regime; the VAT and intangibles page quotes the statute.
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Describe the company and its data in the monetisation enquiry form.