Spin-Out Relief legislation was introduced in Finance Act 2005 as a way of encouraging and rewarding investment by individual professionals in intellectual property ventures and spin-outs from qualifying institutions.

The relief allowed individuals, who were closely involved in the creation of the intellectual property, to benefit from its success. This note summarises the main conditions for qualifying for Spin-Out Relief as well as demonstrating what relief is available . . .

This content is restricted to subscribers. To view this content please register an account.

Register now

If you are already a subscriber, please login below.