STSM022100 | Scope of stamp duty on shares: stamp duty: adjudication, stamps and reliefs: compulsory adjudication

There are a number of reliefs and exemptions from Stamp Duty, together with some transactions chargeable with ad valorem duty, for which adjudication is compulsory. These transactions include:

• Intra-group STSM022110

• Company reconstruction STSM022120

• Group reconstruction STSM022130

• Acquisitions by charities STSM022140

• Transfers on formation of a Limited Liability Partnership (LLP) STSM022150

• Transfer of a partnership interest STSM022160

• Maintenance funds for Historic Buildings STSM022170

• Demutualisation of an Insurance Company STSM022180

• Transfer in contemplation of a sale STSM022190

• Mergers of Authorised Unit Trusts STSM022200

• Transfers to Intermediaries STSM022210

• Stock lending and repurchases STSM022240

but only insofar as the document of transfer relates to the beneficial interest in stock or marketable securities unless otherwise specified in the appropriate legislation.