Stamp duty

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Practice notes
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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19th May
Practice notes
Share sale or asset sale—tax considerationsThe sale of a company's business can be structured as either:•a sale of assets owned by the company (an...
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19th May
Practice notes
SDLT—deeds of rectificationStamp duty land tax (SDLT) ceased to apply to any land transaction involving any interests in or over land in Scotland from...
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19th May
Practice notes
VAT—triangulationIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following...
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Produced in partnership with John Fuszard of Sagars Accountants Ltd 19th May
Practice notes
How employment income is taxed—non-cash earnings or benefitsIn addition to cash earnings, such as wages or salaries, many reward packages include...
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19th May
Practice notes
UK Crown Dependency/Overseas Territory Agreements (CDOT)—FAQsWhat are the CDOT agreements?The UK entered into agreements with its three Crown...
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Produced in partnership with Ali Kazimi of Hansuke 19th May
Practice notes
Property holding structures—SDLT and VAT treatment of a Jersey Property Unit Trust (JPUT)IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the...
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19th May
Practice notes
Property holding structures—direct tax treatment of a Jersey property unit trust (JPUT)STOP PRESS relating to property rich collective investment...
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19th May
Practice notes
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 19th May
Practice notes
Offshore receipts in respect of intangible property (ORIP)Since 6 April 2019, a person that is neither UK tax resident nor resident in a full treaty...
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19th May
Practice notes
FATCA in the UK—the UK:US Intergovernmental Agreement: an outlineIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 19th May
Precedents
1 Withholding and grossing up 1.1 All sums payable under this [Agreement] by or on behalf of any party (for the...
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19th May
Practice notes
Section 198 and 199 elections on transactions involving real estateThis Practice Note describes the law and practice relating to elections under...
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Produced in partnership with Martin Wilson 19th May
Practice notes
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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19th May
Practice notes
Loan capital exemption from stamp dutyDebt which:•qualifies as loan capital (whether it is short or long-term debt), and•satisfies further conditions...
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19th May
Practice notes
Why have a tax covenant?It is market practice for a tax covenant, also known as a tax deed, to form part of the transaction documents in respect of a...
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19th May

Most recent Stamp duty content

Practice notes
Higher rate SDRT and stamp duty chargesFORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework: On 20 July 2021, the...
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2nd Aug
Practice notes
Stamp duty on transfers—consideration and calculationFORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework: On 20 July...
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2nd Aug
Practice notes
Stamp duty and SDRT on the sale of certificated registered UK sharesFORTHCOMING CHANGE relating to electronic stamping becomes permanent on 19 July...
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2nd Aug
Practice notes
Stamp duty on transfers—scope, administration and enforcementFORTHCOMING CHANGE relating to electronic stamping becomes permanent on 19 July 2021:...
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2nd Aug
Practice notes
Interaction between SDRT and stamp dutyFORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework: On 20 July 2021, the...
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2nd Aug
Practice notes
What does stamp duty apply to?FORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework: On 20 July 2021, the government...
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2nd Aug
Q&As
Is stamp duty (or stamp duty reserve tax) chargeable on the assignment of security over shares from one lender to another?Stamp duty is chargeable on...
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1st Aug
Q&As
Is stamp duty payable on the sale of shares as a result of a divorce settlement?If no consideration is given in the form of cash, shares (strictly...
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Produced in partnership with Sean Randall of Blick Rothenberg 1st Aug
Q&As
For the purpose of an application for stamp duty group relief under section 42 of the Finance Act 1930, what information and supporting evidence is...
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1st Aug
Q&As
What are the consequences of someone transferring shares at nominal value when the shares are worth more than nominal value? Is stamp duty still...
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1st Aug
Q&As
Does the existence of subscriber shares prevent capital gains reconstruction relief from being available on a demerger?Most demergers (liquidation...
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1st Aug
Q&As
What conditions need to be satisfied for stamp duty takeover relief under FA 1986, s 77?An overview of the stamp duty relief available under section...
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1st Aug
Q&As
Is stamp duty payable in respect of a share for share exchange undertaken as part of a section 110 demerger? Since UK stamp duty applies to...
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1st Aug
Q&As
Can AIM shares qualify for the recognised growth market exemption from stamp duty and SDRT?The recognised growth market exemption from stamp duty and...
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1st Aug
Q&As
Is it possible to amend a stamped stock transfer form if a mistake has been made that does not affect the amount of stamp duty payable, eg a mistake...
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1st Aug

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