How loans can deny the Substantial Shareholding Exemption (SSE)
9th January 2026
Posted in Articles by Forbes Dawson
The Substantial Shareholding Exemption (SSE) should generally apply to disposals by companies of trading subsidiaries if the shareholding is at least…
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Avoid shareholder debt write-offs in corporate transactions
28th February 2025
Posted in Articles by Andrew Marr
Most of you will know about the tax issues surrounding overdrawn directors’ loan accounts, but it is fairly common for shareholders…
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Don’t forget about employee shareholder capital gain tax exemption
17th May 2024
Posted in Articles by Andrew Marr
Employee shareholder status (ESS) was introduced on 6 April 2013 and was a very generous employee share incentive. Broadly it involved…
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Business Asset Disposal Relief (‘BADR’) for 4.9% shareholdings?
19th April 2024
Posted in Articles by Andrew Marr
When shareholders seek to claim the special 10% BADR capital gains tax rate it is a fairly well-established principle that they…
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