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Stamp taxes
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Stamp taxes
STAMP TAXES
1.5% stamp tax charge: continuity or change?
Jack Jones
David Wilson
The government has announced the repeal of the 1.5% stamp tax charge on issuances and certain transfers, with effect from 1 January 2024. David Wilson and Jack Jones (Cooley) review the proposed implementation measures which are currently open for consultation.
Modernising stamp duty: are we nearly there yet?
John Tolman
Emily Szasz
Emily Szasz and John Tolman (Freshfields Bruckhaus Deringer) examine the
proposals for a new UK stamp tax on securities regime.
Stamp duty on insurance linked securities
Claire Miles
The government is taking a timely look at the stamp duty treatment of insurance linked securities. Claire Miles (Willkie Farr & Gallagher) considers what this means for the UK insurance market.
UK stamp taxes and groups in distress
Siobhan Mossop
Siobhan Mossop (EY) explores the key stamp duty, SDRT and RETT considerations for restructures, appointments and court procedures.
The modernisation of stamp taxes on shares
Zoë Arnautov
The government has called for input on possible changes to the UK system of stamp taxes on share transactions.
The new SDLT surcharge: stamping on foreign buyers
Sean Randall
Sean Randall (Blick Rothenberg) examines the draft legislation that will introduce an SDLT surcharge for foreign buyers of residential property from April 2021.
On the back of a stamp: the SDLT market value rules
Hannah Hurley
Hannah Hurley (Blick Rothenberg) provides a summary of the market value
provisions in the SDLT code.
Covid-19: HMRC's Stamp Office introduces temporary measures
Helen Mackey
HMRC has updated its
guidance
to set out temporary changes to the stamping process.
April 2020 tax changes
Dan Nazarian
Natalie Backes
Michelle Robinson
Donna Huggard
Experts at Deloitte explain what's changing from April.
Party political tax proposals
Ami Jack
Ami Jack (Smith & Williamson) sets out a guide to the main political parties’
tax proposals in the run-up to the general election.
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EDITOR'S PICK
Tax Journal's 2024 Autumn Budget coverage
1 /7
Derivatives, repos and stock loans: an overview
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Tamar Ruiz
2 /7
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
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Freebies
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Time is tight: CGT and the Autumn Budget
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What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
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Andrew Solomon
6 /7
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
7 /7
Tax Journal's 2024 Autumn Budget coverage
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
Freebies
David Whiscombe
Time is tight: CGT and the Autumn Budget
Peter Rayney
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
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HMRC manual changes: 22 November 2024
Tax increases in Scotland could have led to falling revenue, says IFS
NICs Bill published
Making Tax Digital: late-payment penalty anomaly corrected
Energy security investment mechanism: average prices
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R (oao Refinitiv Ltd and others) v HMRC
Generator Power Ltd v HMRC
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Syngenta Holdings Ltd v HMRC
The Executors of K Beresford v HMRC
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Self’s assessment: Reforms to APR
Greater taxpayer success under internal HMRC reviews
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Autumn Budget 2024: IHT winners and losers
Corporate redomiciliation
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Syngenta Holdings Ltd v HMRC
Finance Bill 2025 published
R (oao Midlands Partnership University NHS Foundation Trust) v HMRC
Autumn Budget 2024: IHT winners and losers
UK signs new double tax treaty with Romania