Q&As

Does HMRC provide any guidance on stamp duty reserve tax and transfers by a liquidator to shareholders when a business is wound up?

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Published on LexisPSL on 30/01/2017

The following Tax Q&A provides comprehensive and up to date legal information covering:

  • Does HMRC provide any guidance on stamp duty reserve tax and transfers by a liquidator to shareholders when a business is wound up?

Does HMRC provide any guidance on stamp duty reserve tax and transfers by a liquidator to shareholders when a business is wound up?

HMRC guidance states that:

'Paperless transfers of stocks, shares and other securities are exempt from SDRT (there is no tax to pay) if they

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