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Transfer of unlisted securities to connected companies for Stamp Duty and Stamp Duty Reserve Tax

This measure extends the Stamp Duty and Stamp Duty Reserve Tax (SDRT) market value rule.

Last fetched 04 May 2026 · gov.uk

Documents

Transfer of unlisted securities to connected companies for Stamp Duty and Stamp Duty Reserve Tax Draft legislationapplication/pdf Explanatory notesapplication/pdf

At a glance

TypePolicy paper

First published11 Jul 2019

Last updated11 Mar 2020

Organisations

HM Revenue & Customs

Topics

Stamp duty and other tax on propertyStamp duty on shares

Source

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