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Financial services SDRT: it’s not you, it’s me

Speed read
There are few enthusiasts for stamp taxes as they apply to financial services (FS) transactions. The perception is that the legislation is too complicated, and the subject matter too hard to comprehend. This breeds uncertainty and confusion in an important global industry. The reality is that the stamp taxes on shares legislation is relatively small compared to the other stamp tax provisions, and it is as equally easy to digest. Any difficulties in its application lie not in the words of the draftsman but rather in the industry to which they relate.

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