ERSM100000 - University spin-outs: contents
Introduction
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ERSM100010Introduction to guidance for participants in research institution spin-out companies
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ERSM100020Other reliefs available
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ERSM100030What is a spin-out company?
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ERSM100040A typical situation
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ERSM100050What is the interaction with Income Tax provisions?
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ERSM100060Researchers’ shares in a spin-out: treatment from 2 December 2004
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ERSM100070Outline of provisions
The effect of the new rules
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ERSM100100Effect of new rules
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ERSM100110Setting up a spin-out
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ERSM100120Research Students
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ERSM100130Joining a spin-out later on
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ERSM100140Sale of shares
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ERSM100150Failure of company
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ERSM100160Research Institution collaborations
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ERSM100170Technology transfer companies
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ERSM100180Research Institution/business collaborations
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ERSM100190Tax avoidance
Spin-outs created before 2 December 2004
Definitions
Miscellaneous