Stamp duties
Adjudication
Compulsory instances
Generally
Administration
Anti-avoidance
Appeals
Assumption of debt
Avoidance of double tax
Bearer instruments, charge on
Care home costs
Charge having characteristics of stamp duty, compatibility with Community law
Continuing scope
Conveyance/transfer on sale of shares and securities
Corporate relief
Summary
Denoting stamp
Dividends in specie
Duties abolished since March 1985
Exchange of stocks and securities
Exemption
Exemptions
Between depositary-receipt system and clearance system
Exempt stocks
Loan capital
Miscellaneous
Non-sterling-denominated loan
Renounceable letters of allotment
Repurchase arrangement
Sales to intermediaries
Substitute instruments
Generally
Instrument, meaning
Interest on unpaid duty and repayments
Jurisdiction
Late appeals
Legal background
Legislation
Statutory provisions
Lifetime transfers
Limited-liability partnership, incorporation of
Outside scope of VAT
Payments made for outside scope items
Payments received for non-supplies
Overview
Partnerships
Penalties
Pension schemes
Person liable
Practical trust issues
Life cycle of trust
Wills and deceased estates
Pre-1 December 2003
Purchase by company of its own shares
Rates of duty
Recognised growth markets, exemption
Registration requirement for trusts
Release of debt, example
Reserve tax
Scheme of reconstruction, relief for
Claims for relief
Generally
Scope
SP 10/79
Stamp duty land tax
Table of common trust liabilities
Taxable property
Territorial scope
Timing and payment
Transfers in contemplated sale
Transfers into clearance services
Transfers into depository-receipt schemes
Cancellation of receipt
Generally
Transfers of partnership interests
Example
Generally
Transfers on sale
Transfers to CREST
Transitional provisions
Unit trust