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The substantial shareholding exemption (SSE)

Tax Planning: 2023/24

Edited by:
Mark McLaughlin
Bloomsbury Professional
2023/24 edition
Publication Date:
March 2024
Law Stated At:
22 February 2024
Chapter 7: Groups and substantial shareholdings The exemptions The substantial shareholding requirement Requirements for the company invested in Meaning of ‘trading company’, etc Decided cases Pre-transaction rulings Assets related to shares ‘Look back’ exemption Packaging trades for disposal Packaging trades - intangible assets Companies owned by qualifying institutional investors Interaction of SSE with other provisions Anti-avoidance ...

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