substantial shareholding

См. также в других словарях:

• substantial shareholding exemption — (SSE) An exemption for chargeable gains made by corporate sellers on the sale of shares, provided certain conditions are fulfilled. Broadly, the exemption applies to the disposal of shares in a trading company or holding company of a trading… …   Law dictionary

• Substantial shareholdings exemption — The substantial shareholdings exemption is an exemption from assessment of capital gains under corporation tax applicable to United Kingdom companies. The exemption is found in Schedule 7AC of the Taxation of Chargeable Gains Act 1992.The… …   Wikipedia

• nominee shareholding — A shareholding held in the name of a bank, stockbroker, company, individual, etc., that is not the name of the beneficial owner of the shares. A shareholding may be in the name of nominees to facilitate dealing or to conceal the identity of the… …   Accounting dictionary

• nominee shareholding — A shareholding held in the name of a bank, stockbroker, company, individual, etc. , that is not the name of the beneficial owner of the shares. A shareholding may be in the name of nominees to facilitate dealing or to conceal the identity of the… …   Big dictionary of business and management

• Schedular system of taxation — The Schedular system of taxation is the system of how the charge to United Kingdom corporation tax is applied. It also applied to United Kingdom income tax before legislation was rewritten by the tax law rewrite project. Similar systems apply in… …   Wikipedia

• Alfred Hugh Harman — (1841 May 23, 1913) was a pioneer of photography and founder of Ilford Limited.Harman established a photography business in Peckham in 1862 using William Fox Talbot’s Calotype negative/positive printing process. In 1864 he was advertising… …   Wikipedia

• Max Rayne — Max Rayne, Baron Rayne (8 February 1918 – 10 October 2003)[1] was a supporter of medical, religious, education and arts charities in England. Contents 1 Early life 2 Family 3 Rayne Foundation …   Wikipedia

• Ian Ferguson (footballer born 1967) — Football player infobox playername= Ian Ferguson fullname = Ian Ferguson dateofbirth = birth date and age|1967|3|15 cityofbirth = Glasgow countryofbirth = Scotland height = height|ft=5|in=10 position = Midfielder (retired) youthyears = 1984… …   Wikipedia

• Participation exemption — is a general term relating to an exemption from taxation for a shareholder in a company on dividends received, and potential capital gains arising on the sale of shares. Background The justification for a participation exemption is to eliminate… …   Wikipedia

• SSE — See substantial shareholding exemption. Practical Law Dictionary. Glossary of UK, US and international legal terms. www.practicallaw.com. 2010 …   Law dictionary

• share·hold·ing — /ˈʃeɚˌhoʊldıŋ/ noun [noncount] : the amount of shares that someone owns in a company or business He has a substantial shareholding [=he owns a large number of shares] in the company …   Useful english dictionary