We have a client who wishes to dispose of a trading company share capital via a holding company using substantial shareholding relief, if the holding company (group) had been created via a capital reorganisation does substantial shareholding relief apply. The group is the holding company plus the trading company, the holding company will own the trading company's entire share capital, it will do this for at least one year.
15th Feb 2021
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Substantial Shareholder Exemption
Capital Gains and Substantial Shareholder Exemption