HM Revenue & Customs (“HMRC”) has published a policy paper, accompanied by draft legislation, which confirms the removal of the 1.5% charge to stamp duty and stamp duty reserve tax (“SDRT”) on the issuance of UK shares into...more
9/15/2023
/ Bearer Shares ,
Capital Raising ,
Deposit Accounts ,
HMRC ,
Investors ,
Money Transfer ,
Policy Memorandums ,
Proposed Legislation ,
Securities ,
Shareholders ,
Stamp Taxes ,
UK ,
UK Brexit
Amongst the usual round of rate changes and technical measures (including replacement of the capital allowances “super-deduction” regime with full expensing for companies incurring expenditure on plant and machinery over the...more