Recent changes to the SDRT regime go against the drive to make UK asset management industry more competitive, writes Suzi Edwards, senior manager at PwC
Mitigation of penalty imposed by HMRC
Stamp duty & SDRT regulations
James Bullock looks at the activist group's failed attempt to challenge HMRC
SI 2013/1113
Graham Iversen reviews HMRC's practice on depository receipts following the SDRT decision in HSBC v HMRC.
Revenue & Customs Brief 14/12 sets out the extent to which HMRC will continue to regard the holder of a depository receipt as having beneficial ownership of the underlying shares, following the First-tier Tribunal decision in the Stamp Duty Reserve Tax case of HSBC Holdings PLC a
HMRC has announced that it will not seek permission to appeal against the decision of the First-tier Tribunal in HSBC Holdings PLC and The Bank of New York Mellon Corporation v HMRC [2012] UK FTT 163.