Substantial Shareholding Exemption
As of 2025, the Substantial Shareholding Exemption (SSE) remains a vital tax planning tool for UK corporate groups, providing a 100% exemption from Corporation Tax on capital gains arising from the disposal of qualifying shares. This article details the rules, eligibility, and recent developments regarding SSE as of 2026. What is the Substantial Shareholding Exemption? SSE (found in Schedule 7AC of the Taxation of Chargeable Gains Act 1992) allows a corporate investor (the "s
May 13


Rules & Regulations for Inheritance Tax on Gifts
When planning your estate, it’s important to understand how Inheritance Tax on Gifts (IHT) applies to gifts you make during your...
Sep 15, 2025
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