Stamp duty

Walter Sinclair and Barry Lipkin

Chapter Chapter 24 in Tax Guide 2013–2014, 2013, pp 395-402 from Palgrave Macmillan

Abstract: Abstract Stamp duty has long been the most modest of capital taxes but the ‘take’ has been increasing. Although many of the rates remain very low, stamp duty is likely to arise on some of your major capital transactions and can involve significant sums. Moreover, persistent avoidance has provoked legislative action in respect of high value residential properties, which took effect on 22 March 2012. The brief outlinwe given below 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: 2013
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DOI: 10.1057/9781137315298_24

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