Stamp duty reserve tax

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Practice notes
Unilateral relief, like double tax relief, aims to relieve double taxation. Subject to certain conditions being satisfied and specific limits,...
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9th Nov
Practice notes
Plant and machinery allowances are the most widely used form of capital allowance. Plant and machinery is often (wrongly) interpreted as if the terms...
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Produced in partnership with Martin Wilson 12th Jan
Practice notes
Brexit: As of exit day (31 January 2020) the UK is no longer an EU Member State. However, in accordance with the Withdrawal Agreement, the UK has...
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Produced in partnership with Martin Shah and Gary Barnett of Simmons & Simmons LLP 12th Jan
Practice notes
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 sale of all the shares...
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9th Nov
Practice notes
The reasons why a company might carry out a demerger, and the different ways in which a demerger may be structured, are described in Practice Notes:...
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Produced in partnership with Zoe Feller of Bird & Bird 12th Jan
Practice notes
This Practice Note describes the law and practice relating to elections under section 198 or 199 of the Capital Allowances Act 2001 (CAA 2001), which...
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Produced in partnership with Martin Wilson 12th Jan
Practice notes
Coronavirus (COVID-19): HMRC has stated in its International Manual that if a financial institution cannot meet the FATCA reporting deadline of 31 May...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 12th Jan
Practice notes
This Practice Note is about the meaning of a scheme of reconstruction for tax purposes.Tax neutrality is maintained where a company (company A) enters...
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9th Nov
Practice notes
This Practice Note explains:•what a determination in respect of direct tax (ie a direct tax determination) is•when HMRC might issue a direct tax...
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Produced in partnership with Philip Rutherford 12th Jan
Practice notes
A damages or compensation payment may attract VAT. This depends on exactly what the payment is for. If it is purely compensatory, it will be outside...
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9th Nov
Practice notes
The Enterprise Investment Scheme (EIS) is designed to encourage investment in smaller, higher-risk trading companies by offering a range of tax...
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9th Nov
Practice notes
The regime for property authorised investment funds (PAIFs, or as HMRC use in regulations and their published guidance, Property AIFs)) was introduced...
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Produced in partnership with Martin Shah of Simmons & Simmons LLP based on material originally written by Charles Goddard of Rosetta Tax LLP 12th Jan
Practice notes
The value shifting rules are anti-avoidance provisions. They are similar to the rules applying to depreciatory transactions in that they target the...
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9th Nov
Practice notes
A management buyout, or MBO, involves the acquisition of a business by its existing management team usually with the help of private equity financing....
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9th Nov
Practice notes
The international movement of capital rules should be considered whenever:•any non-UK tax resident subsidiary (referred to in this note as a foreign...
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9th Nov
Practice notes
This Practice Note:•explains:◦the purpose of the tax indemnity clause that is normally found in a loan agreement, and◦that the standard drafting of...
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9th Nov

Most recent Stamp duty reserve tax content

Practice notes
Coronavirus (COVID-19) impact on stamp duty process: During the coronavirus outbreak, the Stamp Office is temporarily only accepting electronic...
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Produced in partnership with Kevin Griffin 9th Apr
Practice notes
Debt which:•qualifies as loan capital (whether it is short or long-term debt), and•satisfies further conditions aimed at ensuring that it is a normal...
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9th Apr
Practice notes
FORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework: The government is asking for views on the principles and design...
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9th Apr
Practice notes
FORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework: The government is asking for views on the principles and design...
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9th Apr
Practice notes
FORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework: The government is asking for views on the principles and design...
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9th Apr
Practice notes
FORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework: The government is asking for views on the principles and design...
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9th Apr
Practice notes
Executive summaryWhen securities are transferred into a depositary receipt system or a clearance service, a 1.5% charge to stamp duty or SDRT...
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9th Apr
Practice notes
Since 28 April 2014, no stamp duty or stamp duty reserve tax (SDRT) is chargeable on a transfer of shares or securities that are:•admitted to trading...
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9th Apr
Practice notes
Coronavirus (COVID-19) impact on stamp duty process: During the coronavirus outbreak, the Stamp Office is temporarily only accepting electronic...
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Produced in partnership with Kevin Griffin 9th Apr
Practice notes
This Practice Note deals with the administration and enforcement provisions applicable to the principal charge and the higher rate charge to stamp...
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9th Apr
Practice notes
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...
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Produced in partnership with Sarah Squires of Old Square Tax Chambers 9th Apr
Practice notes
This Practice Note explains:•what depositary interests (DIs) are and why they are used•why stamp duty is unlikely to apply to transfers of UK issued...
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9th Apr
Practice notes
When a company’s securities are first listed on the main market of the London Stock Exchange (LSE), one or more banks (and/or other financial...
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Produced in partnership with Kevin Griffin 9th Apr
Practice notes
Executive summaryAn agreement to transfer chargeable securities for consideration (or, in certain circumstances where either of the SDRT market value...
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9th Apr
Practice notes
In the context of an offering of shares to the public by way of an initial public offering (IPO) or a secondary offering of shares, this Practice Note...
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1st Mar
Q&As
Subject to exemptions, stamp duty reserve tax (SDRT) applies to:•agreements (whether oral or written) to transfer chargeable securities for...
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15th Feb
Q&As
The stamp tax analysis of an assignment of a life insurance policy will depend on the mechanics of the assignment and whether the policy is a...
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15th Feb
Q&As
SDRT does not arise on the grant of an option, however, it could arise on an assignment of the option. The grant of an option does not involve a...
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Produced in partnership with Sean Randall of Blick Rothenberg 15th Feb

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