Guidance

Stock exchanges designated as recognised stock exchanges from January 2016 onwards

Stock exchanges designated by HM Revenue and Customs as recognised stock exchanges since January 2016.

Announcements will be kept here for 12 months.

Designation of the market operated by Gibraltar Stock Exchange Limited (GSX Ltd) as a recognised stock exchange

With effect from 16 August 2016, HM Revenue and Customs (HMRC) has designated the market operated by GSX Ltd as a recognised stock exchange under Section 1005 (1) (b) Income Tax Act 2007. Securities admitted to trading and listed on this market will meet the HMRC interpretation of ‘listed’ as set out in Section 1005 (3) Income Tax Act 2007.

Securities admitted to trading and listed on this market will meet the HMRC interpretation of ‘listed’ as set out in Section 1005 (3) Income Tax Act 2007.

With effect from 16 August 2016, the market will also be regarded as a recognised stock exchange for Inheritance Tax purposes.

Published 12 November 2014
Last updated 13 September 2016 + show all updates
  1. Removed old announcements and added the Gibraltar stock exchange which has been designated as a recognised stock exchange.
  2. Euronext London has been designated as a recognised stock exchange.
  3. First published.