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STSM042000 | Exemptions and reliefs: reliefs: contents

From HM Revenue & Customs · Stamp Taxes on Shares Manual

Contents69 entries

  1. STSM042020Exemptions and reliefs: reliefs: public issues - general
  2. STSM042030Exemptions and reliefs: reliefs: public issues - exceptions
  3. STSM042040Exemptions and reliefs: reliefs: public issues - underwriting
  4. STSM042050Exemptions and reliefs: reliefs: Intermediary Relief (FA 1986 sections 80A & 88A) - general
  5. STSM042060Exemptions and reliefs: reliefs: Intermediary Relief - 'Bona fide dealer in chargeable securities'
  6. STSM042070Exemptions and reliefs: reliefs: Intermediary Relief - recognition of intermediary
  7. STSM042075Exemptions and reliefs: reliefs: Intermediary Relief – key information to be provided in a direct application to HMRC
  8. STSM042080Exemptions and reliefs: reliefs: Intermediary Relief - excluded business
  9. STSM042090Exemptions and reliefs: reliefs: Intermediary Relief - hedging
  10. STSM042100Exemptions and reliefs: reliefs: Intermediary Relief - shares regularly traded
  11. STSM042105Exemptions and Reliefs: reliefs: Intermediary Relief –shares regularly traded only on an multilateral trading facility (MTF)
  12. STSM042110Exemptions and reliefs: reliefs: Intermediary Relief - applying to a market to be a recognised intermediary
  13. STSM042120Exemptions and reliefs: reliefs: Intermediary Relief - Stamp Duty and SDRT compliance
  14. STSM042130Exemptions and reliefs: reliefs: stock lending and repurchase relief - general
  15. STSM042140Exemptions and reliefs: reliefs: stock lending and repurchase relief - the relief
  16. STSM042150Exemptions and reliefs: reliefs: stock lending and repurchase relief - conditions for relief
  17. STSM042160Exemptions and reliefs: reliefs: stock lending and repurchase relief - agency stock borrowing
  18. STSM042170Exemptions and reliefs: reliefs: stock lending and repurchase relief - obtaining relief
  19. STSM042180Exemptions and reliefs: reliefs: stock lending and repurchase relief - charge reinstated
  20. STSM042190Exemptions and reliefs: reliefs: stock lending and repurchase relief - insolvency of one party
  21. STSM042200Exemptions and reliefs: reliefs: stamp duty group relief - general
  22. STSM042210Exemptions and reliefs: reliefs: stamp duty group relief - SDRT implications
  23. STSM042220Exemptions and reliefs: reliefs: stamp duty group relief - bodies corporate
  24. STSM042230Exemptions and reliefs: reliefs: stamp duty group relief - transfer of beneficial interest
  25. STSM042240Exemptions and reliefs: reliefs: stamp duty group relief - loss of beneficial ownership
  26. STSM042250Exemptions and reliefs: reliefs: stamp duty group relief - company purchase of own shares
  27. STSM042260Exemptions and reliefs: reliefs: stamp duty group relief - foreign companies
  28. STSM042270Exemptions and reliefs: reliefs: stamp duty group relief - 'arrangement'
  29. STSM042280Exemptions and reliefs: reliefs: stamp duty group relief - independent transactions
  30. STSM042290Exemptions and reliefs: reliefs: stamp duty group relief - company in liquidation
  31. STSM042300Exemptions and reliefs: reliefs: stamp duty group relief - Statement of Practice 3/98
  32. STSM042310Exemptions and reliefs: reliefs: stamp duty group relief - making a claim
  33. STSM042320Exemptions and reliefs: reliefs: stamp duty group relief - bars to relief and failed claims
  34. STSM042330Exemptions and reliefs: reliefs: circumstances in which intra-group transfer will not cancel an SDRT charge
  35. STSM042340Exemptions and Reliefs: Reliefs: central counterparty clearing relief from stamp duty and SDRT
  36. STSM042345Exemptions and Reliefs: Reliefs: Clearing relief- prescribed recognised investment exchanges and prescribed recognised clearing houses
  37. STSM042350Exemptions and reliefs: reliefs: company reconstructions and acquisitions - general
  38. STSM042360Exemptions and reliefs: reliefs: company reconstructions and acquisitions - 'bona fide commercial reasons' and 'tax avoidance'
  39. STSM042370Exemptions and reliefs: reliefs: company reconstructions and acquisitions - Section 75 - conditions for relief
  40. STSM042380Exemptions and reliefs: reliefs: company reconstructions and acquisitions - Section 75 - 'undertaking'
  41. STSM042390Exemptions and reliefs: reliefs: company reconstructions and acquisitions - Section 75 - 'reconstruction'
  42. STSM042400Exemptions and reliefs: reliefs: company reconstructions and acquisitions - Section 75 - issue of shares and 'shareholder'
  43. STSM042410Exemptions and reliefs: reliefs: company reconstructions and acquisitions - Section 77 - conditions for relief
  44. STSM042415Exemptions and Reliefs: reliefs: company reconstructions and acquisitions - Section 77 - “shares” or “share capital” includes “stock”
  45. STSM042420Exemptions and reliefs: reliefs: company reconstructions and acquisitions - 'or as nearly as may be the same'
  46. STSM042430Exemptions and Reliefs: reliefs: suggested S77 claim letter
  47. STSM042440Exemptions and Reliefs: reliefs: suggested S75 claim letter
  48. STSM042450Exemptions and Reliefs: reliefs: checklist for S75 and S77 claims
  49. STSM042460Exemptions and reliefs: reliefs: Section 77A -Disqualifying arrangements
  50. STSM042470Exemptions and reliefs: reliefs: Section 77A – Arrangements that are not disqualifying arrangements
  51. STSM042475Exemptions and reliefs: reliefs: Section 77A – Example Transaction A (“Particular Person”)
  52. STSM042480Exemptions and reliefs: reliefs: Section 77A - “Particular person” or “particular persons together”
  53. STSM042485Exemptions and reliefs: reliefs: Section 77A – Example Transaction B (“Particular Persons”)
  54. STSM042490Exemptions and reliefs: reliefs: Section 77A – Initial Public Offering and Underwriters
  55. STSM042500Exemptions and reliefs: reliefs: Section 77A - Relevant mergers
  56. STSM042510Exemptions and reliefs: reliefs: Section 77A – voluntary liquidation of a company
  57. STSM042520Exemptions and reliefs: reliefs: Section 77A – Capital Reduction Demergers
  58. STSM042530Section 77A – Capital Reduction Demergers – Example Demerger and Stamp Duty Implications – Example One
  59. STSM042540Section 77A – Capital Reduction Demergers – Example Demerger and Stamp Duty Implications – Example Two
  60. STSM042550Section 77A – Capital Reduction Demergers – Example Demerger and Stamp Duty Implications – Example Three
  61. STSM042560Section 77A – Capital Reduction Demergers – Example Demerger and Stamp Duty Implications – Example Four
  62. STSM042600Exemptions and reliefs: reliefs: UK Listing Relief: Overview of SDRT Relief
  63. STSM042605Exemptions and reliefs: reliefs: UK Listing Relief: Examples
  64. STSM042610Exemptions and reliefs: reliefs: UK Listing Relief: When Relief Starts and Ends
  65. STSM042620Exemptions and reliefs: reliefs: UK Listing Relief - Special Purpose Acquisition Companies (SPACs)
  66. STSM042630Exemptions and reliefs: reliefs: UK Listing Relief - 1.5% Charge
  67. STSM042640Exemptions and reliefs: reliefs: UK Listing Relief - Claiming the relief
  68. STSM042650Exemptions and reliefs: reliefs: UK Listing Relief - How to pay SDRT when listing relief does not apply
  69. STSM042010Exemptions and Reliefs: Reliefs: exemption for Share Incentive Plans