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Tax reliefUKReviewed October 2026
A UK exemption that removes the corporation tax charge on gains when one company sells a qualifying shareholding in another, broadly where it has held at least 10% of a trading company for a continuous period. It is what lets a UK holding company sell a subsidiary without a tax cost on the gain.
The relief sits in Schedule 7AC of the Taxation of Chargeable Gains Act 1992 and depends on trading conditions being met by both the seller’s group and the company sold.
A definition of an established legal or tax concept for general information. It is not advice on any individual situation.
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