Guidance

Stamp Duty Reserve Tax: HSBC Holdings and Vidacos Nominees Ltd v HMRC ruling

Guidance on claiming Stamp Duty Reserve Tax (SDRT) refunds as a result of the European Court of Justice ruling prohibiting the levying of SDRT.

From:
HM Revenue & Customs
Published
11 December 2014
Last updated
20 April 2015 — See all updates

Documents

Stamp Duty Reserve Tax: claims for refund following the decision of the European Court of Justice HSBC Holdings and Vidacos Nominees Ltd v HMRC

PDF, 24.1 KB, 5 pages

Details

HM Revenue and Customs invites statutory claims for repayment from persons who have paid SDRT pursuant to the issue of shares in a United Kingdom incorporated company to a depositary receipt issuer or a clearance service located within the European Union. Any claim for a refund of SDRT is to be made within a period of 6 years and any claims made after the expiry of that period will be time-barred.

Updates to this page

Published 11 December 2014
Last updated 20 April 2015 show all updates

  1. This revised guidance was initially published on 27 April 2012 and contains details of the First Tier tribunal decision in February 2012.

  2. First published.

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