• Research Institution spin-out relief

Research Institution spin-out relief

18 December 2017

Where certain conditions are met, spin-out relief prevents an income tax and NIC charge arising for academics and researchers acquiring shares in a start-up or spin-out company. The  intellectual property is transferred into the company and it creates or increases the value of the shares.

To find out more download our report.

Don't hesitate to contact a member of our tax team for more information.