Shares in research institution spin-out companies
Third party payments of money/transfer of assets
Legislation/Regulatory –
ITEPA2003 s. 452(2)
Transfers of intellectual property
Capital gains
Legislation/Regulatory –
TCGA92 s. 119A(3), 149AB
Controlled companies
Legislation/Regulatory –
ITEPA2003 s. 459
HMRC Guidance –
ERSM100170
;
ERSM100560
Definitions
Legislation/Regulatory –
ITEPA2003 s. 460
HMRC Guidance –
ERSM100430
Generally
Intellectual property, meaning
Legislation/Regulatory –
ITEPA2003 s. 456
HMRC Guidance –
ERSM100410
;
ERSM100430
Involved in research, meaning
Legislation/Regulatory –
ITEPA2003 s. 458
HMRC Guidance –
ERSM100420
Market value on acquisition
Legislation/Regulatory –
ITEPA2003 s. 452
HMRC Guidance –
EIM45330
;
ERSM100130
;
ERSM100510
;
ERSM100540
;
ERSM20120
;
ERSM20500
;
ERSM30030
;
ERSM30070
Pre-2 December 2004 cases
Legislation/Regulatory –
FA2005 s. 21
Research institutions, meaning
Legislation/Regulatory –
ITEPA2003 s. 457
HMRC Guidance –
ERSM100400
Restricted shares, deemed election
Securities with artificially enhanced market value
Legislation/Regulatory –
ITEPA2003 s. 455
HMRC Guidance –
ERSM100190
;
ERSM60020
Taxable amount
Legislation/Regulatory –
ITEPA2003 s. 453
HMRC Guidance –
ERSM20120
Transfer, meaning
Legislation/Regulatory –
ITEPA2003 s. 456