| Commentary

275 Intra-group transfers of land

| Commentary

(e) Stamp duty land tax

275 Intra-group transfers of land

Ad valorem stamp duty only applies to the transfer of stock and marketable securities, so will not be an issue for the transferring company1. However, in a company reorganisation the acquiring company will be concerned whether it incurs a stamp duty land tax charge in relation to any land or buildings forming part of the business assets transferred2. It is not unusual, however, for assets to be transferred either to or from a target company that is, a company which is to be transferred as part of the scheme, before its

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