Guidance

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.

From:
HM Revenue & Customs
Published
11 December 2014
Last updated
20 April 2015 — See all updates

Documents

Stamp Duty Reserve Tax: claims for refund following the decision of the European Court of Justice HSBC Holdings and Vidacos Nominees Ltd v HMRC

PDF, 24.1 KB, 5 pages

Details

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
Last updated 20 April 2015 + show all updates

  1. This revised guidance was initially published on 27 April 2012 and contains details of the First Tier tribunal decision in February 2012.

  2. First published.

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