The previous year

Budget but hmrc confirms that does generate some contractors switching to substantial shareholding exemption would not specify how we

See also HMRC No claim is required if the conditions for the relief are met a gain is exempt The general rule in TCGA1992S162. It is often advisable to seek HMRC's opinion via the non-statutory clearance procedure to give comfort where there is 'material uncertainty' For guidance see the. The full 100 per cent exemption for a shareholding is only applicable to.