CONSULT.Outcome publishedConsultation · gov.uk

Stamp taxes on shares consideration rules

We are inviting views on the impacts of extending the market value rule and aligning the Stamp Duty and Stamp Duty Reserve Tax (SDRT) consideration rules.

Last fetched 03 May 2026 · gov.uk

Detail

We welcome views from businesses, legal firms, accountants and other interested parties on the impacts of:

extending the market value rule introduced on Budget Day 2018 and legislated for in Finance Bill 2018 to 2019
adopting the SDRT definition of consideration for Stamp Duty
aligning the contingency rules, and the most practical way of doing this

Documents

Stamp Taxes on Shares Consideration Rules application/pdf Stamp taxes on shares: rules consideration - summary of responsesapplication/pdf