Share premium account and Stamp duty land tax: Difference between pages

Revision as of 10:31, 9 November 2018

(SDLT).

UK tax.

Duty payable in England and Northern Ireland on the purchase or transfer of a chargeable interest in land or property.

In Scotland, the equivalent tax is Land and Buildings Transaction Tax.

In Wales, the equivalent tax is Land Transaction Tax.

Often known colloquially as 'stamp duty'.

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-''UK company law. ''
+(SDLT).
-An accounting reserve representing the excess of the amount paid for issued share capital over the par value of the shares.
+''UK tax.''
+Duty payable in England and Northern Ireland on the purchase or transfer of a chargeable interest in land or property.
+In Scotland, the equivalent tax is Land and Buildings Transaction Tax.
+In Wales, the equivalent tax is Land Transaction Tax.
+Often known colloquially as 'stamp duty'.
 == See also ==
-* [[Share capital]]
+* [[Duty]]
-* [[Share premium]]
+* [[Stamp duty]]
+* [[Stamp duty reserve tax]]
-[[Category:Compliance_and_audit]]
+[[Category:Accounting,_tax_and_regulation]]