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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Can you utilise your pensions annual allowance for a tax year where you have no earnings?
10th May 2024
Posted in Articles by Andrew Marr
Most people are aware of the annual allowance which exists for pension contributions. In years up to 2022/23 the annual allowance…
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Gift assets rather than cash to charity
10th December 2021
Posted in Articles, Corporation Tax by Andrew Marr
The issue With Christmas fast approaching, I thought we would consider the issue of tax-efficient giving to charities. There are reliefs…
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