Ideas to improve the substantial shareholdings exemption

Pete was recently interviewed for an article on Accounting Web about the Substantial shareholding exemption (SSE) which provides a tax exemption for the gain made when a trading company (the investor) disposes of shares in a trading subsidiary (the investee).

Pete believes the SSE relief is defective in parts and the current consultation doesn’t address those failings.

See Ideas to improve the substantial shareholdings exemption for the full article