SDRT

It is hardly an original observation that there is something of a conjuring trick about Budgets. However, some of the measures announced by the Chancellor on 26 November 2025, seemingly in an attempt to address the need for growth while...

Under current law, moving an existing group to the UK can be cumbersome. Dominic Foulkes and Freddie Schwier (Davis Polk) explain how the proposed legislative regime could help.

Emily McCarthy and Callum Fowers (Hogan Lovells) look at where the EU prohibition of charging 1.5% SDRT on an issue of shares to clearance services and depositary receipt systems stands in the event of a no-deal Brexit.

Lydia Challen (Allen & Overy) reviews the provisions of the European Union (Withdrawal) Bill and explains how they apply to tax.

HMRC is consulting until 3 February 2016 on draft legislation for Finance Bill 2016 which seeks to counter avoidance arising on the transfer of shares using ‘deep in the money’ options (DITMOs) by charging the 1.5% higher rate of stamp duty or SDRT on the higher of the market value or the option

Ashley Greenbank (Macfarlanes) examines the draft regulations issued following the Autumn Statement announcement to prevent the use of cancellation schemes as a means of reducing stamp duty and SDRT costs on takeovers