http://www.theguardian.com/football/2015/nov/24/liverpool-burnley-danny-ings-valuations
The Premier League has asked
Liverpool for submissions over their valuation of Danny Ings, with an independent tribunal expected to decide on Burnley’s compensation fee in the new year. Ings arrived at Anfield in the summer following the expiry of his Burnley contract but, as he was under 24, the Turf Moor club are entitled to a transfer fee
to be decided by a tribunal.
Liverpool valued the striker at almost £6m while
Burnley wanted £10m and will argue that Tottenham Hotspur were prepared to pay around that sum for a player who was set on a move to Merseyside.