ERSM100000 - University Spin-outs

Contents

Introduction

ERSM100010Introduction to guidance for participants in research institution spin-out companies
ERSM100020Other reliefs available
ERSM100030What is a spin-out company?
ERSM100040A typical situation
ERSM100050What is the interaction with Income Tax provisions?
ERSM100060Researchers’ shares in a spin-out: treatment from 2 December 2004
ERSM100070Outline of provisions

The effect of the new rules

ERSM100100Effect of new rules
ERSM100110Setting up a spin-out
ERSM100120Research Students
ERSM100130Joining a spin-out later on
ERSM100140Sale of shares
ERSM100150Failure of company
ERSM100160Research Institution collaborations
ERSM100170Technology transfer companies
ERSM100180Research Institution/business collaborations
ERSM100190Tax avoidance

Spin-outs created before 2 December 2004

ERSM100300Overview
ERSM100310Examples
ERSM100320Convertible Shares
ERSM100330Elections and self-assessment returns
ERSM100340Memorandum of understanding with Unico

Definitions

ERSM100400‘Research institution’
ERSM100410‘Intellectual Property’
ERSM100420‘Person involved in research’
ERSM100430Other definitions

Miscellaneous

ERSM100500Legal title to intellectual property
ERSM100510Effect of funding injections
ERSM100520Later funding partner admitted
ERSM100530Later transfers of IP
ERSM100540Restricted shares - General
ERSM100550Restricted shares - Opt Out Election
ERSM100560Form 42

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