Stamp duty: Difference between revisions

From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson
(Link with Stamp duty reserve tax page and explain.)
imported>Doug Williamson
(Add link.)
 
(One intermediate revision by the same user not shown)
Line 1: Line 1:
(SD).  
''UK tax and treasury.''


''UK tax and treasury.''
1. (SD).  
   
   
A tax on certain physical documents evidencing or effecting the transfer of valuable property.
A tax on certain physical documents evidencing or effecting the transfer of valuable property.
Line 9: Line 9:


Where shares are held in paperless form, the comparable related tax is Stamp Duty Reserve Tax.
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.




Line 14: Line 19:
* [[Ad valorem]]
* [[Ad valorem]]
* [[Adjudication]]
* [[Adjudication]]
* [[Capital duty]]
* [[Duty]]
* [[Duty]]
* [[Fixed duty]]
* [[Fixed duty]]

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.


See also