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Modernising Stamp Duty — A Half-term Report

Gordon Keenay of KPMG Stamp Taxes Group and formerly Business Director of Inland Revenue Stamp Taxes comments on the halfway point in the modernisation of stamp duty
Modernising Stamp Duty is proving to be a long and ponderous process. This article takes stock of the position now reached the concerns of tax practitioners and taxpayers and what the attitudes of the Inland Revenue may indicate about the eventual form of the tax.
So far there has been an initial consultation document numerous meetings of eight consultative committees and the publication of 66 pages of draft clauses also for consultation. Kevin Griffin and Georgina West gave a useful summary of the draft clauses in their article in The Tax Journal Issue 675 13...

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