Stamp and transfer taxes

Navigating the complexities of stamp and transfer taxes requires up-to-date knowledge and precision. Our comprehensive guidance equips legal practitioners with the insights needed to ensure compliance and optimise outcomes for clients. Stay ahead with expert advice on managing the nuances of these critical tax areas.

View Tax by content type:

News

Practice notes

Precedents

Q&As

Sub Topics We Cover

Land and buildings transaction tax Land transaction tax Stamp duty Stamp duty land tax Stamp duty reserve tax

Latest Tax News

Tax weekly highlights—29 May 2025

The following Tax news provides comprehensive and up to date legal information on Tax weekly highlights—29 May 2025

FTT cautions on time-wasting use of AI while upholding HMRC discovery assessment (Zzaman v HMRC)

The following Tax news provides comprehensive and up to date legal information on FTT cautions on time-wasting use of AI while upholding HMRC discovery assessment (Zzaman v HMRC)

UT confirms Sensations are similar to potato crisps and standard-rated for VAT purposes (Walkers Snack Foods Limited v HMRC)

The following Tax news provides comprehensive and up to date legal information on UT confirms Sensations are similar to potato crisps and standard-rated for VAT purposes (Walkers Snack Foods Limited v HMRC)

FTT upholds transfer of assets abroad charge in respect of receipt of rent-free accommodation (Moran v HMRC)

The following Tax news provides comprehensive and up to date legal information on FTT upholds transfer of assets abroad charge in respect of receipt of rent-free accommodation (Moran v HMRC)

Featured Tax content

VAT treatment of damages and compensation payments

VAT treatment of damages and compensation paymentsA damages or compensation payment may attract VAT. This depends on exactly what the payment is for....

The double taxation treaty passport scheme (DTTP scheme)

The double taxation treaty passport scheme (DTTP scheme)The double taxation treaty passport scheme (DTTP scheme) enables a borrower to apply for and...

What are capital allowances and capital expenditure?

What are capital allowances and capital expenditure?What are capital allowances?Capital allowances are the means by which tax relief is given for some...

If the words ‘exclusive of VAT’ are omitted from the definition of annual rent, but there is a VAT clause stating: ‘Where this lease requires the tenant to pay or provide any amount in respect of a VAT supply to the tenant...that amount will be deemed to be exclusive of VAT...and the tenant shall pay a sum equal to that VAT’, will this be sufficient to charge the tenant VAT? Is there any case law in this area?

If the words ‘exclusive of VAT’ are omitted from the definition of annual rent, but there is a VAT clause stating: ‘Where this lease requires the...

Practice notes

Direct tax treatment of damages and compensation payments

Direct tax treatment of damages and compensation paymentsWhere a dispute is brought to an end by a payment of damages or compensation, whether under a...

30th May

Practice notes

Residential service charges—VAT implications

Residential service charges—VAT implicationsThis Practice Note is about the VAT treatment of residential service charges.Service charges payable to...

Produced in partnership with Martin Scammell

2nd Jun

Practice notes

Commercial service charges—VAT implications

Commercial service charges—VAT implicationsThis Practice Note is about the VAT treatment of non-residential service charges. General positionService...

Produced in partnership with Martin Scammell

2nd Jun

Practice notes

Taxation of UK LLPs

Taxation of UK LLPsA UK limited liability partnership (LLP) is a body corporate for company law purposes, but is generally taxed as though it were a...

30th May

Practice notes

Qualifying charitable donations and excess management expenses

Qualifying charitable donations and excess management expensesAll companies within the charge to corporation tax can deduct qualifying charitable...

30th May

Practice notes

Amortisation of intangible fixed assets

Amortisation of intangible fixed assetsWhere a company acquires (or otherwise incurs capitalised expenditure upon) an intangible fixed asset that...

30th May

Practice notes

The Budget and Finance Bill process

The Budget and Finance Bill processThe Budget is a Parliamentary event at which the Chancellor of the Exchequer makes important announcements relating...

30th May

Practice notes

Tax treatment of reorganisations of share capital

Tax treatment of reorganisations of share capitalThis Practice Note is about the meaning of a reorganisation for tax purposes, and the tax treatment...

2nd Jun

Practice notes

Capital gains—intra-group asset transfers

Capital gains—intra-group asset transfersCompanies which form a group for capital gains purposes are able to transfer assets to one another free of...

30th May

Practice notes

VAT treatment of intermediaries, agents and disbursements

VAT treatment of intermediaries, agents and disbursementsFor VAT purposes, an intermediary is a person who makes arrangements for, or facilitates, a...

Produced in partnership with Mark Rowbotham MA FCILT of Portcullis ISC

30th May

Practice notes

Taxation of private equity funds—the investors

How are investors in a private equity fund taxed on their share of the profits?This Practice Note sets out how the investors in a typical UK private...

Produced in partnership with Emily Clark of Travers Smith

30th May

Practice notes

Tax and offshore funds—what is an offshore fund?

Taxation of offshore funds—what is an offshore fund?Background to the offshore funds rulesSpecific tax legislation dealing with offshore funds was...

Produced in partnership with Michael Alliston of Norton Rose Fulbright

30th May

Practice notes

Partnerships and capital gains

Partnerships and capital gainsThis Practice Note is about the capital gains tax and corporation tax on chargeable gains treatment of UK general...

2nd Jun

Practice notes

Tax considerations on a loan agreement—the tax gross up clause

Tax considerations on a loan agreement—the tax gross up clauseIt is standard market practice for loan agreements (also known as facility agreements),...

Produced in partnership with Eloise Walker of Pinsent Masons

30th May

Q&As

For stamp duty relief under section 77 of the Finance Act 1986 (FA 1986) to apply, must the acquiring company in a share for share exchange have a share structure identical to the target company?

For stamp duty relief under section 77 of the Finance Act 1986 (FA 1986) to apply, must the acquiring company in a share for share exchange have a...

2nd Jun

Practice notes

Property holding structures—direct tax treatment of a Jersey property unit trust (JPUT)

Property holding structures—direct tax treatment of a Jersey property unit trust (JPUT)UK real estate can be held as an investment through an offshore...

2nd Jun

Most recent Stamp and transfer taxes content

Practice notes

Bonds and UK stamp taxes

Bonds and UK stamp taxesFORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework: Following the call for evidence in 2020,...

30th May

Practice notes

Stamp duty and stamp duty reserve tax implications of stabilisation transactions, including the over-allotment or greenshoe option

Stamp duty and stamp duty reserve tax implications of stabilisation transactions, including the over-allotment or greenshoe optionFORTHCOMING CHANGE...

30th May

Practice notes

Stamp duty reserve tax—when it applies

Stamp duty reserve tax—when it appliesFORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework: Following the call for...

30th May

Practice notes

Sukuk—investment bond arrangements and stamp duty and SDRT

Sukuk—investment bond arrangements and stamp duty and SDRTFORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework:...

Produced in partnership with Sarah Squires of Old Square Tax Chambers

30th May

Practice notes

Growth market exemption from stamp duty and SDRT

Growth market exemption from stamp duty and SDRTFORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework: Following the...

30th May

Practice notes

Stamp duty and SDRT and depositary interests in foreign shares

Stamp duty and SDRT and depositary interests in foreign sharesFORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework:...

30th May

Practice notes

Loan capital exemption from stamp duty

Loan capital exemption from stamp dutyFORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework: Following the call for...

30th May

Practice notes

Stamp duty—meaning of group

Stamp duty—meaning of groupFORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework: Following the call for evidence in...

30th May

Practice notes

Stamp duty reserve tax on the sale of UK shares held in CREST

Stamp duty reserve tax on the sale of UK shares held in CRESTFORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework:...

30th May

Practice notes

Stamp duty reliefs—intra-group, reconstruction and acquisition reliefs

Stamp duty reliefs—intra-group, reconstruction and acquisition reliefsFORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares...

30th May

Practice notes

Stock lending and repo relief from stamp duty and SDRT

Stock lending and repo relief from stamp duty and SDRTFORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework: Following...

30th May

Practice notes

Public offer exemption from SDRT

Public offer exemption from SDRTFORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework: Following the call for evidence...

30th May

Practice notes

Administration and enforcement of SDRT

Administration and enforcement of SDRTFORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework: Following the call for...

30th May

Practice notes

Higher rate SDRT and stamp duty charges

Higher rate SDRT and stamp duty chargesFORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework: Following the call for...

30th May

Practice notes

Exemption from stamp duty (but not SDRT) for dematerialisation of securities

Exemption from stamp duty (but not SDRT) for dematerialisation of securitiesFORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares...

30th May

Practice notes

Interaction between SDRT and stamp duty

Interaction between SDRT and stamp dutyFORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework: Following the call for...

30th May

Practice notes

Exemptions from the higher rate charges to stamp duty and SDRT

Exemptions from the higher rate charges to stamp duty and SDRTFORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework:...

30th May

Practice notes

Stamp duty on transfers—consideration and calculation

Stamp duty on transfers—consideration and calculationFORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework: Following...

30th May

Practice notes

Intermediaries relief from stamp duty and SDRT

Intermediaries relief from stamp duty and SDRTFORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework: Following the call...

30th May

Practice notes