Corporation tax - Chargeable gains - Shares and securities - Exempt disposals - 9790

    Disposals of substantial shareholdings are exempt so long as certain criteria are satisfied, the details of which depend on whether the disposal occurred before or after 1 April 2017. Key differences in...

    More tax planning opportunities for group companies

    The amended substantial shareholding exemption (SSE) rules are on the cusp of becoming law. What sort of tax-saving opportunities do the new rules offer and when can you take advantage of them?

    Substantial shareholding exemption rules change

    When a limited company sells shares, it might be able to take advantage of a tax break, known as the substantial shareholding exemption (SSE). How does this work, and what changes effective from April...