SUBSTANTIAL-SHAREHOLDING-EXEMPTION

Each week, Tax Journal reports notable judgments on tax issues that have been handed down by the courts and tribunals. This week, we also look back over 2023 and highlight some cases of interest to a wide range of advisers. 

It is in the tribunals and courts that many of the more interesting developments have taken place during 2023, writes Gerald Montagu (Gide).

Substantial shareholding exemption not available

Gregory Price (Macfarlanes) offers some potential solutions to issues that can arise when dealing with intangible assets.

Pete Miller (The Miller Partnership) provides an expert guide.