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HMRC internal manual

Stamp Taxes on Shares Manual

From:
HM Revenue & Customs
Published
7 March 2016
Updated:
16 December 2021 - See all updates
  1. Back to contents
  2. STSM020000

STSM022000 - Scope of Stamp Duty on shares: Stamp Duty - adjudication, stamps and reliefs: contents

  1. STSM022010
    »Ê¹ÚÌåÓýapp adjudication procedure
  2. STSM022020
    General adjudication procedure
  3. STSM022030
    Finality of adjudication
  4. STSM022040
    Reasons for adjudication
  5. STSM022050
    A “particular stamp�
  6. STSM022060
    Adjudication of copy documents
  7. STSM022070
    Formal Notice of Decision on Adjudication
  8. STSM022080
    Authority to issue a formal determination of the duty due
  9. STSM022090
    »Ê¹ÚÌåÓýapp appeal procedure
  10. STSM022100
    Compulsory adjudication
  11. STSM022110
    Intra-Group Relief
  12. STSM022120
    Company Reconstructions
  13. STSM022130
    Acquisition of target company’s share capital
  14. STSM022140
    Acquisitions by charities
  15. STSM022150
    Formation of a Limited Liability Partnership
  16. STSM022160
    Transfer of a partnership interest
  17. STSM022170
    Maintenance Funds for Historic Buildings
  18. STSM022180
    Demutualisation of Insurance Companies
  19. STSM022190
    Transfer in contemplation of a sale
  20. STSM022200
    Mergers of AUTs
  21. STSM022210
    Sales to Intermediaries
  22. STSM022220
    Sales to Options Intermediaries
  23. STSM022230
    Intermediary relief definitions
  24. STSM022240
    Repurchases and Stock Lending
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