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.
The following Tax news provides comprehensive and up to date legal information on Tax update spring 2025—Improving HMRC’s approach to dispute resolution
The following Tax news provides comprehensive and up to date legal information on FTT determines discovery assessment invalid in relation to R&D relief claim (Realbuzz Group Ltd v HMRC)
Upper Tribunal decides that HMRC lawfully refused late claim under Statement of Practice 5 (2001) (R (on the application of Rettig Heating Group UK Limited (in liquidation)) v HMRC)
The following Tax news provides comprehensive and up to date legal information on Tax update spring 2025—Stamp taxes on shares modernisation
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...
VAT treatment of parking facilitiesThis Practice Note is about the VAT treatment of parking facilities.This Practice Note contains references to EU...
The double taxation treaty passport scheme (DTTP scheme)The double taxation treaty passport scheme (DTTP scheme) enables a borrower to apply for and...
What is an intangible fixed asset?Part 8 of the Corporation Tax Act 2009 (CTA 2009) is a specific corporation tax regime that applies exclusively to...
Stamp duty reliefs—intra-group, reconstruction and acquisition reliefsFORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework: Following the call for evidence in 2020, the resulting outcome published in 2021 and consideration by the relevant HMRC and industry working
Stamp duty—meaning of groupRelief from stamp duty is available where beneficial ownership of stock or marketable securities is transferred between two bodies corporate that are members of the same stamp duty group provided that anti-avoidance provisions do not apply to bar relief. A successful claim
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
Growth market exemption from stamp duty and SDRTFORTHCOMING CHANGE: Autumn Finance Bill 2023 (AFB 2023, which is also known as FB 2024) includes a measure (which was first announced at Autumn Statement 2023) to widen the growth market exemption from stamp duty and SDRT, with effect from 1
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