Stamp Duty Reserve Tax
This part of the topic index contains resources on stamp duty reserve tax. Please select the resource that you require by clicking on the relevant tab below.
9
resources
These resources are maintained, meaning that we monitor developments on a regular
basis and update them as soon as possible.
| 1 | Rights issues and secondary issues: tax overview A discussion of some of the main tax issues in relation to a secondary issue of shares or loan stock. | Practice note: overview | Maintained |
| 2 | Key dates for corporate tax practitioners: 2013 A practice note listing key forthcoming dates in 2013 for corporate tax practitioners. | Practice notes | Maintained |
| 3 | Share issues: tax An issue of shares may be structured in a number of ways. This note outlines the different structures and then considers the main tax issues by reference to each of the relevant taxes: corporation tax, capital gains tax, income tax, value added tax, stamp duty and stamp duty reserve tax. | Practice notes | Maintained |
| 4 | Stamp duty reserve tax This practice note considers the practical impact of stamp duty reserve tax in the context of commercial transactions. | Practice notes | Maintained |
| 5 | Tax legislation tracker: archive A document containing items formerly found in PLC Tax legislation trackers but that are now in force. | Practice notes | Maintained |
| 6 | Tax legislation tracker: corporate A document tracking the development of certain notable pieces of proposed new legislation relating to corporate taxation. | Practice notes | Maintained |
| 7 | Tax legislation tracker: finance A document tracking the development of certain notable pieces of proposed new legislation relating to finance taxation. | Practice notes | Maintained |
| 8 | Tax legislation tracker: investment structures A document tracking the development of certain notable pieces of proposed new legislation relating to the taxation of investment structures. | Practice notes | Maintained |
| 9 | The UK as a holding company location: tax factors A discussion about the tax factors to consider when deciding whether to locate a holding company in the UK, including the territorial scope of UK tax, relief for financing expenses, shareholder tax issues, VAT, stamp duty, and anti-avoidance rules, such as transfer pricing. | Practice notes | Maintained |