Stamp Duty
This part of the topic index contains resources on stamp duty. Please select the resource that you require by clicking on the relevant tab below.
3
resources
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basis and update them as soon as possible.
| 1 | Anti-avoidance case law and tax: Direct taxes and stamp ... This practice note summarises the development of anti-avoidance case law from WT Ramsay v Inland Revenue Commissioners (1982) 54 TC 101 to date. It also includes some practical tips for structuring transactions to reduce the risk of attack by HMRC based on anti-avoidance case law. | Practice notes | Maintained |
| 2 | Stamp duty This note considers the practical impact of stamp duty on commercial transactions. | Practice notes | Maintained |
| 3 | Stamp duty: reliefs This note considers the various reliefs and exemptions from stamp duty available in a commercial context. NOTE: This resource is being reviewed in light of the 2013 Budget. For more information, see Legal update, 2013 Budget: key business tax announcements. | Practice notes | Maintained |