1
Type Speaker CPD Hours Level
3 UpdateInformation
Accreditation Information
SRA Competency B

Introduction

The substantial shareholdings exemption was introduced in 2002. The rules effectively allow trading companies and groups to sell shareholdings in other trading companies and groups without suffering a charge to corporation tax on chargeable gains.

The legislation is complex and detailed, and this half-day live broadcast session will take you through the rules, from the basics to more advanced areas, and give both technical insights and practical advice on their application of the rules for your corporate clients.

What You Will Learn

This live and interactive session will cover the following:

  • Introduction
    • What is the SSE?
    • What is the main exemption?
    • What are the three additional exemptions?
  • The requirements
    • Substantial shareholding
    • Investing company
    • Investee company
  • Groups and joint ventures
    • Meaning of group
    • What is a trading group?
    • Special rules for joint ventures
  • Trading and non-trading activities
    • The rules
    • HMRC’s interpretation
    • Non-trading activities
    • Cash and other investments
  • Interaction with share reorganisation
  • Anti-avoidance

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.

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Learn Live | 09.02.2022

N/A | 1:30pm - 4:30pm


Substantial Shareholding Exemption - A Road Map

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Feb
9
2022
 
1:30pm - 4:30pm

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Standard
Individual licence
£121.50
£135
£270
Group bookings
Discounts are available for multiple places. If you have 5 or more people interested in participating in this virtual learning session please email us at information@mblseminars.com for more information.

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