Guidance

Stamp Duty and Stamp Duty Reserve Tax: recognised growth markets

This publication advises the plan to abolish stamp taxes on purchases of shares that are admitted to trading on recognised growth markets.

This publication was withdrawn on

This publication was originally archived on 17 February 2015.

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Details

At Budget 2013, the Government announced that it would abolish stamp taxes on purchases of shares admitted to trading on growth markets such as the Alternative Investment Market (AIM). The proposed exemption has been set out in Clause 108 and Schedule 20 of the Finance (No 2) Bill 201314. This revised guidance supplements guidance in ‘Abolition of Stamp Duty and Stamp Duty Reserve tax: securities admitted to trading on recognised growth markets’ which was published on 17 March 2014.

Published 11 December 2014