Updated guidance on the higher rate stamp tax charges on securities and the growth market exemption

Published on: 07 March 2024

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Specialist Tax Regulatory Materials

Article summary

HMRC has made several additions and updates to its Stamp Taxes on Shares Manual (STSM) to deal with the changes to the 1.5% SDRT and stamp duty charges and growth market exemption (introduced by sections 19 and 20 of, and.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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