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OTS review of stamp duty on paper transactions

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The Office of Tax Simplification is to carry out a review of stamp duty on paper share transactions. The review will aim to simplify the process from both a technical and administrative standpoint, and will include considering the possibility of removing entirely the need for physical stamping. Precise terms of reference will be published shortly. The review will not cover SDRT or SDLT more widely. See

Issue: 1334
Categories: News , Stamp taxes