Policy paper

Stamp Duty, Stamp Duty Reserve Tax transfers of listed securities and connected persons

This tax information and impact note explains the introduction of a new market value rule where listed securities are transferred to a connected company.

Documents

Draft legislation

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Clause 1

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Clause 2

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Details

This document provides more information on the introduction and details the impacts.

A consultation on stamp taxes on shares consideration rules has also been published.

Updates to this page

Published 29 October 2018
Last updated 7 November 2018 + show all updates
  1. Link to a consultation on stamp taxes on shares consideration rules has been added to this page.

  2. First published.

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