Results 901–920 of 3000 for stamp duty

Public Bill Committee: Finance Bill: (Except clauses 1, 4, 8, 189 and 209, schedules 1, 23 and 33 and certain new clauses and new schedules) - Clause 212 - Higher rate for certain transactions (26 Jun 2012)

Catherine McKinnell: ...me again. [Interruption.] I thank Government Members for the warm welcome. It is a pleasure to serve under your chairmanship this afternoon, Mr Bone. Clause 212 and schedule 34 introduce a new 15% stamp duty land tax that applies to the acquisition of UK residential property by certain “non-natural persons” where the consideration exceeds £2 million. The policy objective, as stated in...

Scottish Parliament: Land and Buildings Transaction Tax (Scotland) Bill (25 Jun 2013)

Kenneth Macintosh: .... On the first of those points, alongside the devolution of LBTT, perhaps the most practical, immediate and positive benefit will be the move from an inefficient, unfair tiered or slab structure of stamp duty to the progressive, rising scale of LBTT. Stamp duty has long been broadly redistributive; in other words, a high rate of tax has generally applied to more expensive properties, with...

Temporary Relief from Stamp Duty (20 Jan 1992)

Francis Maude: ...matter is set is a question of judgment, not of fundamental principle. The reason for setting it at £250,000 is that it will exempt about 90 per cent. of the purchases of residential property from stamp duty. We shall retain about 90 per cent. of the revenue from stamp duty in the case of transactions affecting commercial and other properties. The proposal, as formulated, is very well...

Written Answers — Treasury: Stamp Duties: Carbon Emissions (12 Mar 2008)

Angela Eagle: Of those transactions for which a stamp duty land tax certificate was issued in between 1 October 2007 and 29 February 2008, nine transactions claimed the stamp duty land tax relief for new zero-carbon homes. No data currently exist for March. The tax relief will help kick-start the market for new highly efficient technologies in homes, both for the fabric of the building and in the use of...

Provisional Collection of Taxes (8 Jul 2020)

...Question put forthwith ( Standing Order No. 51(2)), That, pursuant to section 5 of the Provisional Collection of Taxes Act 1968, provisional statutory effect shall be given to the following motion: Stamp duty land tax (temporary relief) That— (1) This Resolution makes modifications of Part 4 of the Finance Act 2003 in relation to any land transaction the effective date of which falls in...

Written Answers — Treasury: Stamp Duties: Tax Allowances (19 Mar 2008)

Angela Eagle: Of those transactions for which a stamp duty land tax certificate was issued between 1 January 2008 and 29 February 2008, three transactions claimed the stamp duty land tax relief for new zero-carbon homes. No data currently exist for March. The tax relief is designed to help kick-start the market for new highly efficient technologies in homes, both for the fabric of the building and in the...

Opposition Day: Local Government Funding (28 Mar 2018)

Sajid Javid: My hon. Friend makes an excellent point. We saw the same again recently on the cut in stamp duty; Labour talks about helping people to buy their first home, yet it voted against a cut in stamp duty. There are many such examples and it is incumbent on all of us in this House to make sure we know what Labour really stands for. The settlement comes in the third year of a four-year deal that was...

Orders of the Day — Restrictive Trades Practices (Stock Exchange) Bill (22 Nov 1983)

Mr Tim Smith: It is, and I shall be interested to hear my hon. Friend's answer later. Stamp duty should be abolished or at least halved, because it has inhibited the growth of the market; the special privileges that the jobbers now have in connection with stamp duty should be extended to all who are market makers. The outside ownership of firms is to be limited to 29·9 per cent. per owner. Why? If we are...

Orders of the Day — Stamp Duty — Bills of Exchange (17 Apr 1961)

I come now to a proposal concerning Stamp Duty on bills of exchange. With certain exceptions, hills of exchange are at present liable to ad valorem duty. It has been represented to me that the complications in calculating this duty are an obstacle to trade, particularly the export trade. I have come to the conclusion that we ought to get rid of the ad valorem scale. I therefore propose to...

Public Bill Committee: Finance Bill: Clause 69 - Acquisition by bodies established for national purposes (10 Jun 2003)

Mr Paul Boateng: ...of the five bodies listed in the clause are as much of public benefit as the activities of bodies that are able to attain charitable status; hence, a special rule in the 1988 Act. The clause puts stamp duty land tax on an equal footing with the other taxes for those bodies, and I commend it to the Committee. The amendments are well-meaning—and the bodies to which they refer are very...

Revenue (9 Apr 1957)

On the basis of existing taxation, Inland Revenue duties at £2,876 million are expected to yield £171 million more in the coming year than last. From Income Tax we expect to collect £2,230 million—an increase of £116 million on last year. This increase is mainly due to the effect of increased wages and salaries. We also expect to get from Profits Tax an extra £60 million, mainly as a...

Orders of the Day — Finance Bill (3 May 1962)

Mr Henry Brooke: ...I need not go over again what he said. I am fairly sure that any points raised on them are likely to be points of detail for discussion in Committee. There are three Clauses concerned with Estate Duty. Clause 22 increases the exemption limit to £4,000 and makes appropriate reductions in the rates of duty for estates not exceeding £6,000. It makes a minor consequential amendment to the...

Orders of the Day — Budget Resolutions and Economic Situation: 50. Reduction of Stamp Duty on Conveyances and Leases (15 Mar 1982)

(3) In the heading "Lease or Tack" in Schedule 1 to the Stamp Act 1891 as it applies throughout the United Kingdom— (a) in paragraph (2)(a) (duty where definite term less than a year of furnished dwelling-house and rent exceeds £400) for "£400" there shall be substituted "£500", and(b) in the Table in paragraph (3) (which provides for duty on rent in the case of any other term and the...

Income Tax.: Transfer of Sum from Road Fund to Exchequer. (26 Apr 1927)

Mr Ronald McNeill: ...Hull who asked what was the cost of collection. I am advised that the cost of collection is practically negligible. As the hon. and gallant Gentleman and the House know, it is levied by means of a stamp, indeed the duty was originally called the Medicine Stamp Duty. It is collected by a stamp which has to be placed across the cork of the bottle. It brings in, as I have indicated, more than...

Orders of the Day — Finance Bill.: Clause 18. — (Charge and commencement of Purchase Tax.) (8 Aug 1940)

Sir Walter Liddall: ...page 114, but I understand that it is not to be called. It proposes to put a tax on retail purchases instead of on wholesale purchases. If the Chancellor of the Exchequer would be willing to have a Stamp Duty of 25 per cent., it would eliminate many difficulties. For instance, a farthing stamp could be fixed in respect of a penny sale at fixed-price general stores. In this way he would...

Written Answers — Treasury: Beer: Excise Duties (6 Feb 2014)

Catherine McKinnell: To ask the Chancellor of the Exchequer (1) what estimate he has made of the (a) per-container cost and (b) costs to industry of introducing a duty-paid tax stamp on all products liable to beer duty; (2) what consideration he has given to the reintroduction of fiscal stamps on alcohol products and their permissibility under the EU Treaty provisions on the freedom of movement of goods.

Finance (No. 2) Bill (21 Apr 1998)

Geoffrey Clifton-Brown: ...for an explanation. I have listened carefully to the debate—including the speech of the hon. Member for Warrington, South (Ms Southworth)—and I have heard Labour Members say nothing about stamp duty. Like insurance premium tax, stamp duty was set at a relatively low rate, and did not deter anyone from their normal behaviour—in the case of stamp duty, from purchasing or selling...

Finance Bill (3 Jul 2003)

the Earl of Caithness: ...done. I believe that he would have guided them away from the pitfalls of trying to cram too much into a Thursday. I declare an interest as a surveyor, and I want to concentrate my remarks on the stamp duty tax. The noble Lord, Lord Peston, in his excellent report, covered that subject fully, and he also explained to your Lordships why the committee could not look into the economic effects...

Orders of the Day — Finance Bill: Clause 5. — (Increase of rates of Purchase Tax.) (2 Dec 1947)

Sir Hugh Linstead: ...the non-N.H.I. medicines will attract the full 33½ per cent. tax. The right hon. and learned Gentleman went on to say that, in fact, this tax was nothing more than a repetition of the old medicine Stamp Duty. I do not think he has been informed on this point, that the old medicine Stamp Duty did not apply to medicines which were sent to the chemist to be sent out with a medical...

Oral Answers to Questions — Public Health.: Medicine Stamp Duties. (25 Mar 1937)

Mr Ian Hannah: asked the Chancellor of the Exchequer whether he is aware that the comprehensive taxes on medicine proposed by the Select Committee on Medicine Stamp Duties would affect the poorer classes of the community while hardly touching the rich, and that the smaller chemists are objecting; and whether he will give due weight to these considerations before he reaches a decision as to the adoption of...


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