ONSCG2560 - Clearance arrangements: substantial shareholdings arrangements

Where a company is applying for HMRC’s opinion on a company’s trading status for the purpose of Schedule 7AC TCGA 1992 (substantial shareholdings exemption), see CG53120 or S 165A TCGA 1992 (Business Asset Disposal Relief (previously Entrepreneurs Relief)) see CG64100, the application must be referred to the relevant CG specialist.