Q&As

Is stamp duty payable on a transfer of warrants (to subscribe for shares) issued by an English company under a warrant instrument?

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Published on LexisPSL on 29/04/2016

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

  • Is stamp duty payable on a transfer of warrants (to subscribe for shares) issued by an English company under a warrant instrument?

Is stamp duty payable on a transfer of warrants (to subscribe for shares) issued by an English company under a warrant instrument?

Stamp duty arises in respect of the transfer of stock and marketable securities for consideration where the transfer is effected by a written transfer instrument. Stamp duty can also arise on the grant of an option (although in practice it is

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