Stamp duty & SDRT regulations
James Bullock looks at the activist group's failed attempt to challenge HMRC
Graham Iversen reviews HMRC's practice on depository receipts following the SDRT decision in HSBC v HMRC.
Revenue & Customs Brief 14/12 sets out the extent to which HMRC will continue to regard the holder of a depository receipt as having beneficial ownership of the underlying shares, following the First-tier Tribunal decision in the Stamp Duty Reserve Tax case of HSBC Holdings PLC a
HMRC has announced that it will not seek permission to appeal against the decision of the First-tier Tribunal in HSBC Holdings PLC and The Bank of New York Mellon Corporation v HMRC [2012] UK FTT 163.
The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) (Revocation) Regulations, SI 2011/665, revoke from 1 April regulations that remove multiple charges to stamp duty and SDRT from transactions made on a regulated market, a multilateral trading facility or over the
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