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Substantial shareholding exemption (SSE)

Tax Planning: 2021/22

Edited by:
Mark McLaughlin
Bloomsbury Professional
2021/22 edition
Publication Date:
September 2021
Law Stated At:
July 2021
Chapter 8: Groups and substantial shareholdings Basic application Investing company requirements Investee company requirements Meaning of ‘trading company’, etc The subsidiary exemptions Packaging trades for disposal Companies owned by qualifying institutional investors Interaction with other provisions Anti-avoidance ...

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