Substantial Shareholding Exemptions - The Impact of the Finance Act Changes Explained

Introduction

This webinar will explain the requirements for the Substantial Shareholding exemption and set out how the changes made by the Finance Act (No 2) impact upon this.

What You Will Learn

The webinar will cover the following:

• What the requirements for the SSE are
• Details of the new exemption for qualifying institutional investors
• HMRC’s guidance on the application of the SSE requirements
• How to apply the SSE conditions in practice
• Worked examples of the interaction with the share for share exchange rules
• Areas where the rules are still complicated to apply
• Practical considerations when applying the SSE rules

This webinar was recorded on 28th March 2019