Can a company holding alphabet shares benefit from the Substantial Shareholdings Exemption (SSE)?
22nd December 2025
Posted in Articles, Business Tax by Andrew Marr
The Substantial Shareholding Exemption (SSE) can be a valuable relief when a company sells shares in a trading company (which I will refer to as “target”). If certain conditions are met, then any gain in respect of the share disposal is not subject to tax. Otherwise, it would be taxable at 25%, so the stakes are high.
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Have inter-spouse transfers of business property been a waste of time?
5th December 2025
Posted in Articles, IHT by Andrew Marr
Last year the Government made the unpopular announcement that Business Property Relief (BPR) would be restricted so that an individual can…
Read moreTax Table 2026
2nd December 2025
Posted in Articles by Forbes Dawson
Following the recent Budget please follow this link to our table summarising the tax rates for the 2026/27 tax year. As…
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