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Find out how to work out payments and when you should make them if your company’s annual taxable profits are over £20 million.
How transactions between connected companies should be priced for UK tax purposes.
How and when you'll pay Stamp Duty Reserve Tax (SDRT) or Stamp Duty when you buy shares electronically or using a stock transfer form
When you buy shares, you usually pay a tax or duty of 0.5% on the…
You’ll pay Stamp Duty Reserve Tax (SDRT) if you buy shares electronically…
You must pay Stamp Duty on your shares if: you buy shares through a stock…
You pay Stamp Duty Reserve Tax (SDRT) or Stamp Duty at 1.5% if you…
These guidance documents will help NHS providers navigate their way through a transaction such as a merger or acquisition.
Legislation to define ‘designated cryptoassets’ and include them in the list of investment transactions which qualify for the Investment Manager Exemption.
Find out how to complete a stock transfer form and get it processed.
Data for Government Legal Department, Attorney General’s Office and HM Crown Prosecution Service Inspectorate, monthly from May 2015.
When and how to account for VAT when you transfer a business as a going concern (TOGC).
We welcome views on the inclusion of cryptoassets in the Investment Transactions List of asset types used for the purposes of the Investment Manager Exemption (IME) and certain fund tax regimes.
Selling or giving away an asset you claimed capital allowances on - balancing charges, balancing allowances, closing your business, how to claim and pay tax on your tax return
How to pay your Stamp Duty and the time it takes for payment to reach HMRC.
Legislation about what types of transactions are an investment transaction for the purposes of the Investment Manager Exemption.
Late commercial payments - interest and debt recovery costs you can charge businesses for late payments
A new 130% first-year capital allowance for qualifying plant and machinery assets; and a 50% first-year allowance for qualifying special rate assets.
What to do if a transfer of shares is exempt from Stamp Duty and how you can claim a relief.
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