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SUBSTANTIAL-SHAREHOLDING-EXEMPTION


Share deals: when is the optimum time to sell? premium
Card image Lorna McCaa
Card image Laura Frenck
Tax implications for sellers will often influence the optimum time to sell a company. Lorna McCaa and Laura Frenck (Dentons) address the main tax implications for UK corporate sellers and the related timing considerations.
16 November 2022
Tax and the City review for May 2021 premium
Card image Mike Lane
Card image Zoe Andrews
The latest developments that matter, reviewed by Mike Lane and Zoe Andrews (Slaughter and May).
12 May 2021
Holding shares through partnerships: some observations premium
Card image Dominic Foulkes
Card image Jonathan Cooklin
Dominic Foulkes and Jonathan Cooklin (Davis Polk) share their approach to understanding some of the tax issues.
 
4 October 2018
Encountering intangibles: some practical suggestions premium
Card image Gregory Price

Gregory Price (Macfarlanes) offers some potential solutions to issues that can arise when dealing with intangible assets.

16 May 2018
20 questions on the substantial shareholding exemption premium
Card image Pete Miller

Pete Miller (The Miller Partnership) provides an expert guide.

12 April 2018
The corporate tax world in 2017 premium
Card image Ashley Greenbank
Ashley Greenbank (Macfarlanes) picks out some highlights in a year of political and economic turmoil.
 
14 December 2017
Revised measures to be included in Finance (No. 2) Bill 2017 premium
Card image Claire Hooper
Claire Hooper (EY) outlines the government’s plans to re-introduce measures dropped from the pre-election Finance Bill and looks at the changes made to the previous draft.
 
20 July 2017
Shortened Finance Bill enacted
Card image Claire Hooper
Card image Chris Sanger
Claire Hooper and Chris Sanger (EY) assess the state of play following enactment of the (truncated) Finance Bill.
 
4 May 2017
Tax and the City briefing for April 2017 premium
Card image Jeanette Zaman
Card image Zoe Andrews
Jeanette Zaman and Zoe Andrews (Slaughter and May) review recent  developments affecting the City.
 
20 April 2017
Draft Finance Bill 2017 rules on the substantial shareholdings exemption premium
Card image Trudy Armstrong
Trudy Armstrong (PwC) explains the proposed reforms to the SSE regime and examines their practical impact.
 
25 January 2017
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