Substantial Shareholding Exemption - A Road Map

Substantial Shareholding Exemption - A Road Map


20 Nov 2024

12:30 PM ‐ 4:30 PM

With a SmartPlan £288

With a Season Ticket £320

Standard price £640

All prices exclude VAT
Update: Requires no prior subject knowledge
4 hours
Group bookings
email us to discuss discounts for 5+ delegates


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.