Weil Tax BLOG - Feed https://tax.weil.com/tag/sse/ Views and developments from the Tax Department at Weil Fri, 24 Apr 2026 11:53:35 +0000 hourly 1 Upper Tribunal Gives Judgment in M Group Holdings Limited – Oh, What a Diff’rence a Day (or Month) Makes https://tax.weil.com/insights/upper-tribunal-gives-judgment-in-m-group-holdings-limited-oh-what-a-diffrence-a-day-or-month-makes/ Mon, 27 Nov 2023 14:25:06 +0000 Erica Rees Jake Gilbey Weil Tax Blog https://tax.weil.com/?p=2057 The Upper Tribunal’s recent decision in M Group Holdings Limited v HMRC [2023] UKUT 00213 (TCC), concerning the availability of the substantial shareholding exemption (“SSE”), serves as a useful reminder to heed any applicable “bright line” requirements when planning to avail of tax exemptions and reliefs. Background M Group Holdings Limited (“MGH”) had historically traded

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