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EU provisions

Copyright © 2025 LexisNexis
Produced by Tolley in association with Jim Yuill at The Yuill Consultancy
Employment Tax
Guidance
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EU provisions

Copyright © 2025 LexisNexis
Produced by Tolley in association with Jim Yuill at The Yuill Consultancy
Employment Tax
Guidance
tag-icon Brexit
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  • 03 Jul 2025 06:50

Home/ Tolley Tax Guidance/ Employment Tax / Managing global mobility

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Corporation Tax

Substantial shareholding exemption ― overview

Substantial shareholding exemption ― overviewThe substantial shareholdings exemption (SSE) provides a complete exemption from the liability to corporation tax on the gains generated from qualifying disposals of shares and interests in shares by qualifying companies. No claim is required. Provided

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Value Added Tax

Exporting goods ― proof of export

Exporting goods ― proof of exportIn addition to the requirements laid down in the Exporting goods ― overview guidance note, businesses intending to zero-rate exported goods must hold satisfactory evidence that the goods have been delivered to a destination outside of the UK. If satisfactory evidence

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Repairs and renewalsThe key consideration in determining whether expenditure on repairs and renewals is allowable as a deduction for tax purposes is whether it is capital or revenue in nature. In some cases, it can be relatively straightforward to identify revenue repairs. HMRC provides the

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