Substantial Shareholdings Exemption

“Excellent course, very engaging speaker”
Mr McCafferty, DC Consulting


The substantial shareholdings exemption was introduced in 2002. The rules effectively allow trading companies and groups to sell shareholdings in other trading companies and groups without suffering a charge to corporation tax on chargeable gains. The legislation is complex and detailed, and this half-day workshop will take you through the rules, from the basics to more advanced areas, and give both technical insights and practical advice on their application of the rules for your corporate clients. The seminar has been fully updated for the changes in Finance No. 2 Act 2017.

What You Will Learn

This seminar will cover the following topics:

  • The basic rules
    • The substantial shareholding requirement
    • Requirements for the investing company
    • Requirements for the investee company
    • Groups and joint ventures
    • The FA 2017 changes
  • Trading and non-trading activities
    • The rules
    • HMRC’s interpretation
    • Non-trading activities
    • Cash and other investments
  • Other aspects
    • Subsidiary exemptions
    • Liquidations and the SSE
    • Companies with qualifying institutional investors

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