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In this episode, we’re looking at what happens when shares are being sold—by a person or by a company—and how that affects your tax treatment in the exam. With markets taking a dip in April 2025, it’s a timely topic, and a favourite for the examiner too.

I’ll walk you through how to spot whether the shares are quoted or unquoted, why that matters, and what reliefs (if any!) might be available. We’ll cover Entrepreneur Relief, Retirement Relief, and the lovely Holding Company Exemption, along with some very exam-relevant group structure traps like clawbacks and capital group transfers.

Main Topics covered in this Episode:

• Difference between quoted and unquoted shares
• Identifying who is disposing of the shares (individual vs company)
• Capital Gains Tax (CGT) implications for individuals
• Entrepreneur Relief and Retirement Relief
• Corporation Tax on chargeable gains for companies
• Holding Company Exemption
• Clawback of reliefs in group structures
• Importance of exam technique and common traps

Thank you for listening to Study For Tax in your Coffee Break!

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Thank you to Matthew Bliss for editing and production of this episode. If you'd like him to edit your podcast, send an email to [email protected] or head to https://www.mbpod.com/.