Selling shares to a charity

Hi, Shareholders (individuals) in an LTD company want to sell their shares to a charity. Does selling LTD company shares to charity comes with any extra obligations from the perspective of HMRC? (if we compare with obligations that arise when selling LTD company shares to another LTD company). Thank you

Hi,

For an individual selling shares there would be subject to capital gains. However, if the shares are gifted to the charity then there is no tax to pay. You can see guidance here:

Capital Gains Tax: what you pay it on, rates and allowances

Thank you