Finance Bill 2019-20: HMRC publish policy paper on transfer of unlisted securities to connect companies for SD and SDRT

Released 11 July 2019

HMRC have published a policy paper, along with draft legislation and an explanatory note, covering the proposed extension the Stamp Duty (SD) and Stamp Duty Reserve Tax (SDRT) market value rule to the transfer of unlisted securities to connected companies.

A summary of responses to the consultation on the proposals is also available.


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