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This clause extends the Substantial Shareholding Exemption so that companies owned by institutional investors will be exempt from Corporation Tax on disposals of their subsidiary companies without regard to whether the subsidiary is trading or non-trading.
Report investigating whether certain transaction costs are increasing as a result of high frequency trading.
This tax information and impact note allows qualifying investors an exemption from Corporation Tax on qualifying disposals of substantial shareholdings.
This research explores a group of under-researched institutional investors as a potentially important source of social investment capital.
Closed: Call for proposals by 9 February 2024 for the design and construction of a pilot investment index to mobilise private capital through listed investment products.
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