Open consultation

Stamp taxes on shares consideration rules

Summary

We are inviting views on the impacts of extending the market value rule and aligning the Stamp Duty and Stamp Duty Reserve Tax (SDRT) consideration rules.

This consultation closes at

Consultation description

We welcome views from businesses, legal firms, accountants and other interested parties on the impacts of:

  • extending the market value rule introduced on Budget Day 2018 and legislated for in Finance Bill 2018 to 2019
  • adopting the SDRT definition of consideration for Stamp Duty
  • aligning the contingency rules, and the most practical way of doing this

Documents

Stamp Taxes on Shares Consideration Rules

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Ways to respond

Email to:

sts.consultation@hmrc.gsi.gov.uk

Write to:

HM Revenue and Customs
Stamp Taxes Policy Team, Room 3/63,
100 Parliament Street,
London SW1A 2BQ

Published 7 November 2018