Substantial shareholding exemption | Practical Law

Substantial shareholding exemption | Practical Law

A note on the substantial shareholding exemption which exempts companies from corporation tax on a gain made on the disposal of a substantial shareholding in another company.

Substantial shareholding exemption

Practical Law UK Practice Note 2-376-0440 (Approx. 22 pages)

Substantial shareholding exemption

by Howard Murray and Andrea Gott, Herbert Smith Freehills LLP and Practical Law Tax
Maintained • United Kingdom
A note on the substantial shareholding exemption which exempts companies from corporation tax on a gain made on the disposal of a substantial shareholding in another company.