Policy paper
Transfer of unlisted securities to connected companies for Stamp Duty and Stamp Duty Reserve Tax
This measure extends the Stamp Duty and Stamp Duty Reserve Tax (SDRT) market value rule.
Documents
Details
The changes being introduced will extend the Stamp Duty and SDRT market value rule to the transfer of unlisted securities to connected companies. They will also prevent a double charge arising on certain company reorganisations.
Read the ‘Stamp taxes on shares: consideration rules’ consultation and summary of responses.
Updates to this page
Published 11 July 2019
Last updated 11 March 2020
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Updated following the 2020 Budget.
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First published.