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.

• From: HM Revenue & Customs
• Published: 29 October 2018
• Last updated: 7 November 2018 — See all updates

Documents

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

HTML

Draft legislation

PDF, 67.1 KB, 3 pages

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Clause 1

PDF, 153 KB, 2 pages

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Clause 2

PDF, 155 KB, 2 pages

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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.

Published 29 October 2018
Last updated 7 November 2018 + show all updates

1. 7 November 2018

   Link to a consultation on stamp taxes on shares consideration rules has been added to this page.

2. 29 October 2018

   First published.