ERSM100000 - University spin-outs: contents

Introduction

  1. ERSM100010
    Introduction to guidance for participants in research institution spin-out companies
  2. ERSM100020
    Other reliefs available
  3. ERSM100030
    What is a spin-out company?
  4. ERSM100040
    A typical situation
  5. ERSM100050
    What is the interaction with Income Tax provisions?
  6. ERSM100060
    Researchers’ shares in a spin-out: treatment from 2 December 2004
  7. ERSM100070
    Outline of provisions

The effect of the new rules

  1. ERSM100100
    Effect of new rules
  2. ERSM100110
    Setting up a spin-out
  3. ERSM100120
    Research Students
  4. ERSM100130
    Joining a spin-out later on
  5. ERSM100140
    Sale of shares
  6. ERSM100150
    Failure of company
  7. ERSM100160
    Research Institution collaborations
  8. ERSM100170
    Technology transfer companies
  9. ERSM100180
    Research Institution/business collaborations
  10. ERSM100190
    Tax avoidance

Spin-outs created before 2 December 2004

  1. ERSM100300
    Overview
  2. ERSM100310
    Examples
  3. ERSM100320
    Convertible Shares
  4. ERSM100330
    Elections and self-assessment returns
  5. ERSM100340
    Memorandum of understanding with Unico

Definitions

  1. ERSM100400
    Research institution
  2. ERSM100410
    Intellectual Property
  3. ERSM100420
    Person involved in the research
  4. ERSM100430
    Other definitions

Miscellaneous

  1. ERSM100500
    Legal title to intellectual property
  2. ERSM100510
    Effect of funding injections
  3. ERSM100520
    Later funding partner admitted
  4. ERSM100530
    Later transfers of IP
  5. ERSM100540
    Restricted shares - General
  6. ERSM100550
    Restricted shares - Opt Out Election
  7. ERSM100560
    Annual returns