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Capital Gains, Disposal, Exemption, On the Move – Tax Podcasts on U.K. Legal Issues, QII, Reform, Straight to the Point, Substantial Shareholding Exemption, U.K. TaxIn 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 come into force on April 1, 2017. However, the recent political developments have delayed the publication of a Finance Bill containing the new rules and, at the time of writing, we have not yet received confirmation that the new rules (when eventually enacted) will be backdated to April 1, 2017. Listen to the podcast.