I am a business owner, and currently own 100% of the common ordinary shares of the company
I am looking to bring in an investor, who will put in funds and will own 50% of the company, but only 25% of voting shares
So if we sell the business, I get 50% of sale proceeds, other party gets 50% of sale proceeds.
However, I am retaining overall control by keeping 75% of the voting shares
How does HMRC look into this from capital gains point of view? Am I correct to say that I will only be liable to pay capital gains on my share of proceeds and the fact that I own disproportionately more voting shares does not matter?
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