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.

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

Latest Tax News

Tax weekly highlights—10 July 2025

Tax weekly highlights—10 July 2025

The following Tax news provides comprehensive and up to date legal information on Tax weekly highlights—10 July 2025

UK tax crackdown on wealthy aims for £500m by 2030

UK tax crackdown on wealthy aims for £500m by 2030

The following Private Client news provides comprehensive and up to date legal information on UK tax crackdown on wealthy aims for £500m by 2030

Court of Appeal confirms FTT approach to determining place of effective management (POEM) for dual resident trusts, ratifying HMRC capital gains assessments (Haworth v HMRC)

Court of Appeal confirms FTT approach to determining place of effective management (POEM) for dual resident trusts, ratifying HMRC capital gains assessments (Haworth v HMRC)

Court of Appeal confirms FTT approach to determining place of effective management (POEM) for dual resident trusts, ratifying HMRC capital gains assessments (Haworth v HMRC)

UT decides extraction of value through a director’s loan account precluded business investment relief from income tax for remittance basis user (D’Angelin v HMRC)

UT decides extraction of value through a director’s loan account precluded business investment relief from income tax for remittance basis user (D’Angelin v HMRC)

UT decides extraction of value through a director’s loan account precluded business investment relief from income tax for remittance basis user (D’Angelin v HMRC)

Featured Tax content

VAT treatment of damages and compensation payments

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)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 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 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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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),...
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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...
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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...
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2nd Jun

Popular documents

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 2020, the resulting outcome published in 2021, consideration by the relevant HMRC and industry working group and the 2023 consultation, the government

For stamp duty relief under section 77 of the Finance Act 1986 (FA 1986) to apply, must the acquiring

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?Full stamp duty relief may be available for the acquiring company in a share-for-share exchange if

Clawback of SDLT group relief

Clawback of SDLT group reliefExemption from SDLT can be claimed for land transactions between bodies corporate which are members of the same group for SDLT purposes at the effective date (generally, completion) of their intra-group land transaction. For more information, see Practice Notes:•SDLT

Does a share buyback attract stamp duty?

Does a share buyback attract stamp duty?Stamp duty is an ad valorem duty which applies to transfers of stock and marketable securities for consideration where the transfer is effected by a written transfer instrument.Stamp duty will generally apply to the return (Form SH03) that is required to be