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This research explores a group of under-researched institutional investors as a potentially important source of social investment capital.
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.
This tax information and impact note allows qualifying investors an exemption from Corporation Tax on qualifying disposals of substantial shareholdings.
Find out about Authorised Investment Funds (AIFs) including certificate of resident requests, new fund set up and tax payments, returns and vouchers.
Report investigating whether certain transaction costs are increasing as a result of high frequency trading.
Find out which stocks and shares you can purchase, make or hold in an investor's stocks and shares ISA.
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.
Find out which investments qualify for Innovative Finance Individuals Savings Accounts (ISAs).
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