Substantial Shareholdings Exemption



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 seminar 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.

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