The new tax rules for university spin-outs: An answer to all the problems?

Authors: Hughes, Alison; Brien, Joanne

Source: Journal of Commercial Biotechnology, Volume 12, Number 2, 1 January 2006 , pp. 99-104(6)

Publisher: Palgrave Macmillan

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Abstract:

This paper gives an overview of the potential tax position for an academic participating in a university spin-out following the new legislation in the UK Finance Act 2005. The paper outlines a university spin-out transaction and explains the possible tax problems in this area since 2003. It then discusses the conditions that need to be met for an academic to potentially benefit from the new tax relief and some of the remaining issues. It concludes with some practical advice for structuring transactions.Journal of Commercial Biotechnology (2006) 12, 99-104; doi:10.1057/palgrave.jcb.3040155

Document Type: Research article

DOI: 10.1057/palgrave.jcb.3040155

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