Weil Tax BLOG - Feed https://tax.weil.com/category/uk-tax/exemption/ Views and developments from the Tax Department at Weil Tue, 14 Apr 2026 20:54:30 +0000 hourly 1 CJEU Rulings – Bad News for Private Equity? https://tax.weil.com/uk-tax/straight-to-the-point/cjeu-rulings-bad-news-for-private-equity/ Wed, 03 Apr 2019 16:21:27 +0000 Oliver Walker Erica Rees http://tax.weil.com/?p=508 Speed read: The Court of Justice of the European Union (the “CJEU”) has held that EU-wide exemptions from withholding tax on dividends and interest may be disapplied by member states, where it can be shown that there has been an abuse of EU rights. The judgment is particularly relevant to EU holding company structures of

The post CJEU Rulings – Bad News for Private Equity? appeared first on Weil Tax BLOG.

]]> Speed read: The Court of Justice of the European Union (the “CJEU”) has held that EU-wide exemptions from withholding tax on dividends and interest may be disapplied by member states, where it can be shown that there has been an abuse of EU rights. The judgment is particularly relevant to EU holding company structures of

The post CJEU Rulings – Bad News for Private Equity? appeared first on Weil Tax BLOG.

]]> Growing Investment: How the New QPP Exemption Will Simplify Processes and Encourage Debt Investment into the UK https://tax.weil.com/uk-tax/straight-to-the-point/growing-investment-how-the-new-qpp-exemption-will-simplify-processes-and-encourage-debt-investment-into-the-uk/ Tue, 09 Oct 2018 10:53:02 +0000 Stuart Pibworth http://tax.weil.com/?p=505 Where a UK corporate debtor makes payments of yearly interest to, among others, non-UK creditors, the debtor will be required to withhold an amount representing UK income tax (currently at a rate of 20%) from that payment and account to HMRC for the same. Generally, this mechanic is referred to as a ‘withholding tax’. However,

The post Growing Investment: How the New QPP Exemption Will Simplify Processes and Encourage Debt Investment into the UK appeared first on Weil Tax BLOG.

]]> Where a UK corporate debtor makes payments of yearly interest to, among others, non-UK creditors, the debtor will be required to withhold an amount representing UK income tax (currently at a rate of 20%) from that payment and account to HMRC for the same. Generally, this mechanic is referred to as a ‘withholding tax’. However,

The post Growing Investment: How the New QPP Exemption Will Simplify Processes and Encourage Debt Investment into the UK appeared first on Weil Tax BLOG.

]]> Section 27: Substantial Shareholding Exemption; Section 28: Substantial Shareholding Exemption: Institutional Investors https://tax.weil.com/uk-tax/section-27-substantial-shareholding-exemption-section-28-substantial-shareholding-exemption-institutional-investors/ Fri, 08 Dec 2017 14:04:35 +0000 Oliver Walker Stuart Pibworth http://tax.weil.com/?p=485 Where certain requirements are met, the UK substantial shareholding exemption (the SSE) has the effect of automatically exempting any gain (or disallowing any loss) arising on the disposal of shareholdings from the scope of UK corporation tax on chargeable gains. Since the introduction of the SSE by the UK Government (the Government) in April 2002,

The post Section 27: Substantial Shareholding Exemption; Section 28: Substantial Shareholding Exemption: Institutional Investors appeared first on Weil Tax BLOG.

]]> Where certain requirements are met, the UK substantial shareholding exemption (the SSE) has the effect of automatically exempting any gain (or disallowing any loss) arising on the disposal of shareholdings from the scope of UK corporation tax on chargeable gains. Since the introduction of the SSE by the UK Government (the Government) in April 2002,

The post Section 27: Substantial Shareholding Exemption; Section 28: Substantial Shareholding Exemption: Institutional Investors appeared first on Weil Tax BLOG.

]]> Weil on the Move – Episode 1 – The New SSE: Good for Geese and Ganders? https://tax.weil.com/uk-tax/straight-to-the-point/weil-on-the-move-episode-1-the-new-sse-good-for-geese-and-ganders/ Tue, 11 Apr 2017 14:22:10 +0000 Oliver Walker Stuart Pibworth http://tax.weil.com/?p=475 In Autumn 2016, the U.K. Government announced that the domestic exemption from U.K. corporation tax on gains arising on the disposal of substantial shareholdings, known as the “substantial shareholdings exemption” or “SSE”, would be reformed. Since that announcement, the government has consulted on the potential changes, and has published draft legislation which was expected to

The post Weil on the Move – Episode 1 – The New SSE: Good for Geese and Ganders? appeared first on Weil Tax BLOG.

]]> In Autumn 2016, the U.K. Government announced that the domestic exemption from U.K. corporation tax on gains arising on the disposal of substantial shareholdings, known as the “substantial shareholdings exemption” or “SSE”, would be reformed. Since that announcement, the government has consulted on the potential changes, and has published draft legislation which was expected to

The post Weil on the Move – Episode 1 – The New SSE: Good for Geese and Ganders? appeared first on Weil Tax BLOG.

]]> Reform of the Substantial Shareholdings Exemption https://tax.weil.com/uk-tax/uk-focus-latest-thinking/reform-of-the-substantial-shareholdings-exemption/ Tue, 17 Jan 2017 10:54:45 +0000 Oliver Walker Stuart Pibworth http://tax.weil.com/?p=471 Although the principal considerations for the structuring of global business operations and investments usually focus on commercial and operational factors, such considerations are not looked at in a vacuum. Invariably, the financial modelling of any investment structure will also take into account the tax cost of profit extraction and exit. Read more.

The post Reform of the Substantial Shareholdings Exemption appeared first on Weil Tax BLOG.

]]> Although the principal considerations for the structuring of global business operations and investments usually focus on commercial and operational factors, such considerations are not looked at in a vacuum. Invariably, the financial modelling of any investment structure will also take into account the tax cost of profit extraction and exit. Read more.

The post Reform of the Substantial Shareholdings Exemption appeared first on Weil Tax BLOG.

]]> Reforming the Substantial Shareholdings Exemption: Keeping Up with the Joneses https://tax.weil.com/uk-tax/straight-to-the-point/reforming-the-substantial-shareholdings-exemption-keeping-up-with-the-joneses/ Thu, 05 Jan 2017 16:58:52 +0000 Oliver Walker Stuart Pibworth http://tax.weil.com/?p=470 Following the government’s announcement in the 2016 Autumn Statement that the substantial shareholdings exemption (SSE) would be reformed, draft legislation to implement the reform was published on 5 December 2016. Read more.

The post Reforming the Substantial Shareholdings Exemption: Keeping Up with the Joneses appeared first on Weil Tax BLOG.

]]> Following the government’s announcement in the 2016 Autumn Statement that the substantial shareholdings exemption (SSE) would be reformed, draft legislation to implement the reform was published on 5 December 2016. Read more.

The post Reforming the Substantial Shareholdings Exemption: Keeping Up with the Joneses appeared first on Weil Tax BLOG.

]]>