Weil Tax BLOG - Feed https://tax.weil.com/category/uk-tax/qii/ Views and developments from the Tax Department at Weil Fri, 24 Apr 2026 11:53:35 +0000 hourly 1 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,

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]]> 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,

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]]> 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

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]]> 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

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]]> 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.

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]]> 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.

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]]> 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.

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]]> 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.

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