Practical Corporation Tax - The Professional's Guide, Finance Act 2024
7.4Participation Exemption
s626B
Where certain conditions are satisfied, an exemption from CGT is available on the sale by a parent of a substantial shareholding in a trading subsidiary.
7.4.1The ...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.