Post-acquisition benefits: interaction with ‘spinout companies’

Chapter 4A deals with taxation for researchers who acquire shares in ‘spinout companies’ (see [## Post-acquisition benefits: interaction with ‘spinout companies’

Chapter 4A deals with taxation for researchers who acquire shares in ‘spinout companies’ (see](https://www.gov.uk/hmrc-internal-manuals/employment-related-securities/ersm100000) onwards for more information on these).

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