Policy paper

Reform of Substantial Shareholding Exemption for qualifying institutional investors

This tax information and impact note allows qualifying investors an exemption from Corporation Tax on qualifying disposals of substantial shareholdings.

• From: HM Revenue & Customs and The Rt Hon Danny Alexander
• Published: 5 December 2016

This was published under the 2016 to 2019 May Conservative government

Documents

Reform of Substantial Shareholding Exemption for qualifying institutional investors

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Details

This measure allows qualifying investors, for example, sovereign wealth and pension funds an exemption from Corporation Tax on qualifying disposals of substantial shareholdings. This is irrespective of whether the investor or investee is trading.

Published 5 December 2016