How to Avoid Stamp Duty on Shares
Tax is payable on the purchase of shares in the UK – known as Stamp Duty on paper transactions, and Stamp Duty Reserve Tax (SDRT) on...
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45% of residential Stamp Duty receipts in Q1 of 2020 were from additional dwelling transactions and £338m was raised by the 3% higher rates. In the same period, 8,600 additional dwellings refunds (£125m) were made. HMRC also refunded an unspecified amount of Stamp Duty in retrospective claims for mixed-use property and multiple-dwellings relief.
Patrick will be covering the practical “how to claim a refund” angle plus looking at how HMRC challenge refund claims plus the technical principles surrounding refund claims emerging from recent case-law.
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