The SSE is a beneficial and attractive UK exemption from corporation tax for gains made on the disposal of substantial shareholdings by corporate taxpayers.  There are several technical conditions to be satisfied before the exemption applies.

As there have been significant developments in the UK and international corporate tax landscape since the SSE was first introduced, the government propose to consult on the extent to which the SSE is still delivering on its original policy objective of ensuring that tax does not act as a disincentive to commercially desirable business. It is hoped that this consultation will increase the flexibility and ease of use of this valuable tax incentive, as opposed to imposing additional restrictions.

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