Stamp duty reserve tax

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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
Key tax consequences of an insolvent liquidationThis Practice Note outlines:•the main corporation tax consequences when a UK incorporated company...
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Produced in partnership with Julia Fox of Deloitte LLP and Anthony Davis 19th May
Practice notes
Amortisation of intangible fixed assetsWhere a company acquires (or otherwise incurs capitalised expenditure upon) an intangible fixed asset that...
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Produced in partnership with Anne Fairpo of Temple Tax Chambers 19th May
Practice notes
EIS—deferred gain becomes chargeable to CGTCoronavirus (COVID-19): In response to the coronavirus (COVID-19) pandemic, the government introduced a...
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19th May
Practice notes
Corporation tax—connected personsThis Practice Note looks at the meaning of connected persons within sections 1122 and 1123 of the Corporation Tax Act...
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19th May
Practice notes
VAT on composite suppliesSingle composite supplies vs multiple suppliesWhere a supply comprises a number of different elements with varying VAT...
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Produced in partnership with Martin Shah and Gary Barnett of Simmons & Simmons LLP 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
Practice notes
Tax considerations on a loan agreement—the tax gross up clauseIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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Produced in partnership with Eloise Walker of Pinsent Masons 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
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
Capital reduction demergersThe reasons why a company might carry out a demerger, and the different ways in which a demerger may be structured, are...
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Produced in partnership with Zoe Feller of Bird & Bird 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
Practice notes
R&D capital allowancesFORTHCOMING CHANGE: At Spring Budget 2021, the government announced a wide-ranging review of research and development (R&D)...
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Produced in partnership with Anne Fairpo of Temple Tax Chambers 19th May
Practice notes
SDLT group reliefFORTHCOMING CHANGE relating to FA 2008, Sch 36: In its Tax Information and Impact Note (TIIN) on freeports, the government announced...
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19th May

Most recent Stamp duty reserve tax content

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
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
Does stamp duty reserve tax (SDRT) apply to the transfer of shares in a Gibraltar incorporated company?Subject to exemptions, stamp duty reserve tax...
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1st Aug
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?HMRC guidance...
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1st Aug
Q&As
Does stamp duty apply to the assignment of a life insurance policy?The stamp tax analysis of an assignment of a life insurance policy will depend on...
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1st Aug
Q&As
Does a share buyback attract stamp duty?Stamp duty is an ad valorem duty which applies to transfers of stock and marketable securities for...
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Produced in partnership with Mary Ashley of Old Square Tax Chambers 31st Jul
Q&As
Does stamp duty frank any stamp duty reserve tax (SDRT) payable on the same share transfer?Stamp duty generally applies to transfers of stock and...
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31st Jul
Q&As
Is stamp duty reserve tax (SDRT) payable on the transfer of a beneficial interest in shares where the legal interest is not being transferred?The...
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Produced in partnership with Mary Ashley of Old Square Tax Chambers 31st Jul
Q&As
Does UK stamp duty or stamp duty reserve tax (SDRT) apply to the grant of an option (that is governed by English law) to acquire shares that are...
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Produced in partnership with Sean Randall of Blick Rothenberg 31st Jul
Practice notes
Sukuk—investment bond arrangements and stamp duty and SDRTIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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Produced in partnership with Sarah Squires of Old Square Tax Chambers 31st Jul
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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31st Jul
Practice notes
Interaction between SDRT and stamp dutyFORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework: The government is asking...
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31st Jul
Practice notes
Stamp duty and SDRT and depositary interests in foreign sharesThis Practice Note explains:•what depositary interests (DIs) are and why they are...
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31st Jul
Practice notes
Administration and enforcement of SDRTThis Practice Note deals with the administration and enforcement provisions applicable to the principal charge...
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31st Jul
Practice notes
Stamp duty and stamp duty reserve tax implications of stabilisation transactions, including the over-allotment or greenshoe optionIn the context of an...
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31st Jul
Practice notes
Stamp duty reserve tax—when it appliesFORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework: The government is asking...
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31st Jul
Practice notes
Higher rate SDRT and stamp duty chargesFORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework: The government is asking...
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31st Jul
Practice notes
Stock lending and repo relief from stamp duty and SDRTFORTHCOMING CHANGE relating to electronic stamping becomes permanent on 19 July 2021: With...
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Produced in partnership with Kevin Griffin 31st Jul

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