Stamp duty: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson (Updated entry. Source ACT Glossary of terms) |
imported>Doug Williamson (Add link.) |
||
| (3 intermediate revisions by the same user not shown) | |||
| Line 1: | Line 1: | ||
''UK tax and treasury.'' | |||
1. (SD). | |||
A tax on documents | A tax on certain physical documents evidencing or effecting the transfer of valuable property. | ||
One example is the stamp duty tax on the transfer of shares which are held as physical certificates. | |||
Where shares are held in paperless form, the comparable related tax is Stamp Duty Reserve Tax. | |||
2. | |||
In non-technical writing and speech, 'stamp duty' is sometimes used as an abbreviation for Stamp duty land tax. | |||
== See also == | == See also == | ||
* [[Ad valorem]] | |||
* [[Adjudication]] | * [[Adjudication]] | ||
* [[Capital duty]] | |||
* [[Duty]] | * [[Duty]] | ||
* [[Fixed duty]] | * [[Fixed duty]] | ||
* [[Indirect tax]] | * [[Indirect tax]] | ||
* [[Stamp duty land tax]] | * [[Stamp duty land tax]] | ||
* [[Stamp duty reserve tax]] | |||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
Latest revision as of 14:50, 13 November 2019
UK tax and treasury.
1. (SD).
A tax on certain physical documents evidencing or effecting the transfer of valuable property.
One example is the stamp duty tax on the transfer of shares which are held as physical certificates.
Where shares are held in paperless form, the comparable related tax is Stamp Duty Reserve Tax.
2.
In non-technical writing and speech, 'stamp duty' is sometimes used as an abbreviation for Stamp duty land tax.
