Stamp duty reserve tax

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Latest Tax News

Tax weekly highlights—29 July 2021

The following Tax news provides comprehensive and up to date legal information on Tax weekly highlights—29 July 2021

RTI was available information for the purposes of discovery (Loughrey v HMRC)

The following Private Client news provides comprehensive and up to date legal information on RTI was available information for the purposes of discovery (Loughrey v HMRC)

The tax implications of hybrid working arrangements

The following Employment news provides comprehensive and up to date legal information on The tax implications of hybrid working arrangements

Import agent not agent acting in its own name for VAT purposes (Scanwell Logistics (UK) Ltd v HMRC)

The following Tax news provides comprehensive and up to date legal information on Import agent not agent acting in its own name for VAT purposes (Scanwell Logistics (UK) Ltd v HMRC)

Featured Tax content

Taxation of redundancy payments

Taxation of redundancy paymentsRedundancy is one of five ways in which an employment contract may be terminated unilaterally by an employer where such...

VAT definition

...

VAT—what is a transfer of a business as a going concern?

VAT—what is a transfer of a business as a going concern?IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...

SDLT—deeds of rectification

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...

Practice notes

How employment income is taxed—non-cash earnings or benefits

How employment income is taxed—non-cash earnings or benefitsIn addition to cash earnings, such as wages or salaries, many reward packages include...

19th May

Practice notes

Key tax consequences of an insolvent liquidation

Key tax consequences of an insolvent liquidationThis Practice Note outlines:•the main corporation tax consequences when a UK incorporated company...

Produced in partnership with Julia Fox of Deloitte LLP and Anthony Davis 19th May

In-house

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...

Produced in partnership with Anne Fairpo of Temple Tax Chambers 19th May

Practice notes

EIS—deferred gain becomes chargeable to CGT

EIS—deferred gain becomes chargeable to CGTCoronavirus (COVID-19): In response to the coronavirus (COVID-19) pandemic, the government introduced a...

19th May

Practice notes

Corporation tax—connected persons

Corporation tax—connected personsThis Practice Note looks at the meaning of connected persons within sections 1122 and 1123 of the Corporation Tax Act...

19th May

Practice notes

VAT on composite supplies

VAT on composite suppliesSingle composite supplies vs multiple suppliesWhere a supply comprises a number of different elements with varying VAT...

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)

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...

19th May

Practice notes

FATCA in the UK—the UK:US Intergovernmental Agreement: an outline

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...

Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 19th May

In-house

Practice notes

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

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...

Produced in partnership with Eloise Walker of Pinsent Masons 19th May

Precedents

Clause—tax gross up—commercial agreements

1 Withholding and grossing up 1.1 All sums payable under this [Agreement] by or on behalf of any party (for the...

19th May

Practice notes

Section 198 and 199 elections on transactions involving real estate

Section 198 and 199 elections on transactions involving real estateThis Practice Note describes the law and practice relating to elections under...

Produced in partnership with Martin Wilson 19th May

Practice notes

Loan capital exemption from stamp duty

Loan capital exemption from stamp dutyDebt which:•qualifies as loan capital (whether it is short or long-term debt), and•satisfies further conditions...

19th May

Practice notes

Capital reduction demergers

Capital reduction demergersThe reasons why a company might carry out a demerger, and the different ways in which a demerger may be structured, are...

Produced in partnership with Zoe Feller of Bird & Bird 19th May

Practice notes

Why have a tax covenant?

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...

19th May

Practice notes

R&D capital allowances

R&D capital allowancesFORTHCOMING CHANGE: At Spring Budget 2021, the government announced a wide-ranging review of research and development (R&D)...

Produced in partnership with Anne Fairpo of Temple Tax Chambers 19th May

Practice notes

SDLT group relief

SDLT group reliefFORTHCOMING CHANGE relating to FA 2008, Sch 36: In its Tax Information and Impact Note (TIIN) on freeports, the government announced...

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?

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...

1st Aug

Q&As

Can AIM shares qualify for the recognised growth market exemption from stamp duty and SDRT?

Can AIM shares qualify for the recognised growth market exemption from stamp duty and SDRT?The recognised growth market exemption from stamp duty and...

1st Aug

Q&As

Does stamp duty reserve tax (SDRT) apply to the transfer of shares in a Gibraltar incorporated company?

Does stamp duty reserve tax (SDRT) apply to the transfer of shares in a Gibraltar incorporated company?Subject to exemptions, stamp duty reserve tax...

1st Aug

Q&As

Must the issuer of an instrument be regulated (for instance, by the Prudential Regulation Authority) in order for that instrument to be able to qualify as a regulatory capital security under the Taxation of Regulatory Capital Securities Regulations 2013, SI 2013/3209 on the basis of being an Additional Tier 1 instrument under the Capital Requirements Regulations?

Must the issuer of an instrument be regulated (for instance, by the Prudential Regulation Authority) in order for that instrument to be able to...

1st Aug

Q&As

According to section 89AA(2A) of the Finance Act 1986, one of the conditions that must be satisfied in order for relief from SDRT to be available for repos or stock lending arrangements requires that ‘securities of the kind concerned are regularly traded on a regulated market’. What does ‘regularly traded’ and ‘securities of the kind concerned’ mean?

According to section 89AA(2A) of the Finance Act 1986, one of the conditions that must be satisfied in order for relief from SDRT to be available for...

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?

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...

1st Aug

Q&As

Does stamp duty apply to the assignment of a life insurance policy?

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...

1st Aug

Q&As

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...

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?

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...

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?

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...

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 issued by a non-UK company?

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...

Produced in partnership with Sean Randall of Blick Rothenberg 31st Jul

Practice notes

Sukuk—investment bond arrangements and stamp duty and SDRT

Sukuk—investment bond arrangements and stamp duty and SDRTIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...

Produced in partnership with Sarah Squires of Old Square Tax Chambers 31st Jul

Practice notes

Loan capital exemption from stamp duty

Loan capital exemption from stamp dutyDebt which:•qualifies as loan capital (whether it is short or long-term debt), and•satisfies further conditions...

31st Jul

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: The government is asking...

31st Jul

Practice notes

Stamp duty and SDRT and depositary interests in foreign shares

Stamp duty and SDRT and depositary interests in foreign sharesThis Practice Note explains:•what depositary interests (DIs) are and why they are...

31st Jul

Practice notes

Administration and enforcement of SDRT

Administration and enforcement of SDRTThis Practice Note deals with the administration and enforcement provisions applicable to the principal charge...

31st Jul

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 optionIn the context of an...

31st Jul

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: The government is asking...

31st Jul

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: The government is asking...

31st Jul

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 electronic stamping becomes permanent on 19 July 2021: With...

Produced in partnership with Kevin Griffin 31st Jul

Stamp duty reserve tax

View Tax by content type:

Latest Tax News

Tax weekly highlights—29 July 2021

RTI was available information for the purposes of discovery (Loughrey v HMRC)

The tax implications of hybrid working arrangements

Import agent not agent acting in its own name for VAT purposes (Scanwell Logistics (UK) Ltd v HMRC)

Featured Tax content

Taxation of redundancy payments

VAT definition

VAT—what is a transfer of a business as a going concern?

SDLT—deeds of rectification

Most recent Stamp duty reserve tax content

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Multilateral Trading Facilities (MTFs)

Capital allowances on property sales—pre-contract enquiries

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Pre-action disclosure—the application

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