Stamp Duty

Walter Sinclair and Barry Lipkin

Chapter Chapter 24 in St. James’s Place Wealth Management Tax Guide 2011–2012, 2011, pp 379-385 from Palgrave Macmillan

Abstract: Abstract Stamp duty is perhaps the most modest of capital taxes although the ‘take’ has been increasing. However, even though the rates are very low, stamp duty is likely to arise on some of your major capital transactions and could involve signif cant sums. Therefore a brief outline is given below. This concentrates on the ad valorem duties, which are charged according to the value of a transaction, rather than the less important fixed duties.

Keywords: Residential Property; Land Transaction; Electronic Transfer System; Unit Trust; Depositary Receipt (search for similar items in EconPapers)
Date: 2011
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DOI: 10.1057/9780230314047_24

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