Stamp Duty Reserve Tax: HSBC Holdings and Vidacos Nominees Ltd v HMRC ruling
Guidance on claiming Stamp Duty Reserve Tax (SDRT) refunds as a result of the European Court of Justice ruling prohibiting the levying of SDRT.
HM Revenue and Customs invites statutory claims for repayment from persons who have paid SDRT pursuant to the issue of shares in a United Kingdom incorporated company to a depositary receipt issuer or a clearance service located within the European Union. Any claim for a refund of SDRT is to be made within a period of 6 years and any claims made after the expiry of that period will be time-barred.
Published: 11 December 2014
Updated: 20 April 2015
- This revised guidance was initially published on 27 April 2012 and contains details of the First Tier tribunal decision in February 2012.
- First published.