NOTE: This resource is being reviewed in light of the March 2015 Budget. For more information, see Legal update, March 2015 Budget: business tax implications. 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.
This practice note explains when a stock transfer form is required, and provides details on how to complete the form. For a stock transfer form that can be edited and saved to your desktop, see Standard document, Stock transfer form.