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.

• From: HM Revenue & Customs
• Published: 11 July 2019
• Last updated: 11 March 2020 — See all updates

Documents

Transfer of unlisted securities to connected companies for Stamp Duty and Stamp Duty Reserve Tax

HTML

Draft legislation

PDF, 73.7 KB, 4 pages

Explanatory notes

PDF, 245 KB, 6 pages

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.

Published 11 July 2019
Last updated 11 March 2020 + show all updates

1. 11 March 2020

   Updated following the 2020 Budget.

2. 11 July 2019

   First published.