Guidance

Stamp Duty and Stamp Duty Reserve Tax: transfer schemes of arrangement

This guidance explains the changes to Companies Act regulations which were introduced from 4 March 2015.

Documents

Details

This guidance is for companies effecting a takeover or merger using a transfer scheme of arrangement or a contractual offer and stamp tax on shares is payable.

Published 24 June 2015
Last updated 9 November 2015 + show all updates
  1. Stamp Duty and Stamp Duty Reserve Tax guidance on transfer schemes of arrangement has been updated.
  2. First published.