Results 1001–1020 of 3000 for stamp duty

Minor Reforms (11 Mar 1952)

Another small matter. Stamp duty on conveyances of small property other than stocks or marketable securities will be reduced. Where the price does not exceed £3,000 the duty will be reduced to 1 per cent. and where the price lies between £3,000 and £3,450 there will be some relief from the 2 per cent. now chargeable. Further, the relief from surtax granted to Lloyd's in 1949 will be...

Orders of the Day — Financial Statement.: Review of Past Year. (17 Apr 1934)

It is the Death Duties which have provided the greatest excess in revenue received over revenue estimated. They produced £85,250,000, which was no less than £10,500,000 more than I had expected. But no doubt the Committee are aware that this was due to the fact that during the year we received the largest payment that has ever come from one single estate in the whole history of the Death...

Written Answers — Treasury: Statutory Instruments (31 Jan 2006)

John Healey: ... 2005 1538 Lloyd's Sourcebook (Amendment of the Finance Act 1993 and the Finance Act 1994) Order 2005 1539 Reporting of Savings Income Information (Amendment) Regulations 2005 1634 Stamp Duty (Consequential Amendment of Enactments) (Northern Ireland) Regulations 2005 1644 Financial Services and Markets Act 2000 (Administration Orders Relating to Insurers) (Northern...

Orders of the Day — Finance Bill.: New Clause. — (Amendment of 8 and 9 Geo. V., c. 15.) (18 Jul 1927)

Mr Winston Churchill: ...not permit us to think of such an indulgence. Every tax is a burden, and only the hard conditions of the times in which we live have forced the evil upon us. I should very much like to reduce the Stamp Duty on cheques from 2d. to 1d. I have examined with interest a proposal to reduce the Stamp Duty on cheques for amounts under £2 to 1d., but there is no doubt it would be very expensive....

Written Answers — Treasury: Stamp Duty (8 May 2003)

Ruth Kelly: The lease duty consultation after Budget 2002 was very helpful in informing the proposed new lease duty structure, which incorporates many consultees' views. The Chancellor announced in Budget 2003 that he is happy for further consultation to take place on the proposed new structure. In order to facilitate this, a time-limited regulatory power has been incorporated in Finance Bill 2003 to...

Public Bill Committee: Finance Bill: Clause 290 - Meaning of ''notifiable arrangements'' and ''notifiable proposal'' (22 Jun 2004)

Mr John Burnett: ...some years now, but it was in common use in corporate takeovers. It involved changing the class of shares from ordinary shares to preference shares and the use of renounceable letters of allotment. Stamp duty on many corporate takeovers was therefore avoided. It was negligent for a law firm not to use that form of tax avoidance. If the Revenue, or at least the stamp duty office, did not...

Oral Answers to Questions — Cheques (Stamp Duty). (11 Mar 1924)

Mr Philip Snowden: Statistics of the net receipts of cheque stamp duty, which are shown for the 11 years, 1911–12 to 1921–22, inclusive, on page T3 of the 65th Report of the Commissioners of Inland Revenue, Command Paper 1780 of 1923, do not indicate that the increase in the rate of duty from 1d. to 2d. as from the 1st September, 1918, had any material effect upon the number of cheques used. In view of the...

Spirits Bottles (20 Jan 2004)

Alan Reid: The hon. Gentleman makes the important point that the strip stamp scheme places extra burdens on the industry and makes investment in bottling plants, distilleries, or in any other part of the industry, less attractive. I want to talk about that threat later. As I said, the industry provides employment in remote communities, and there are distilleries in Campbeltown, Oban and Tobermory, as...

Orders of the Day — Financial Statement.: Revenue, 1924-25. (28 Apr 1925)

...,000 below the Budget estimate. On the other hand, beer has advanced by £1,000,000, and small surpluses have accrued on wine, liquor licences and entertainments. The great remission of the Sugar Duty which the right hon. Gentleman made last year has fully reached the consumer, but the remission which he made on tea has been almost entirely extinguished by larger price movements in the...

Public Bill Committee: Finance Bill: Clause 44 - Contract and conveyance (3 Jun 2003)

Mr Paul Boateng: The clause relates to contracts for land transactions. If such a contract is ''substantially performed'' before it is formally completed, stamp duty land tax will be payable at the time of substantial performance. An example of a contract being ''substantially performed'' before it is formally completed is when the purchaser has paid substantially the whole of the contractual price, when the...

Orders of the Day — Budget Proposals: Revenue (6 Apr 1954)

Inland Revenue duties amounted to £2,340 million against the estimate of £2,436 million, that is £96 million less. The shortfall occurred in Income Tax, Profits Tax and Excess Profits Levy, and was primarily due to the fact that company profits in the textile and allied trades declined as a result of the 1952 recession rather more than we could foresee. In addition, the suspension of...

Written Answers — HM Treasury: Licensed Premises (29 Mar 2016)

David Gauke: ...include cutting business rates for all properties in England with Barnett consequentials for Scotland, Wales and Northern Ireland to introduce equivalent measures if they so wish. Reforms to stamp duty land tax on non-residential property transactions will cut the tax for many small businesses purchasing property. Budget 2016 also announced the corporation tax rate will be cut to 17% in...

Co-operative Housing Tenure Bill: New Clause 12 — Tax in connection with transfer schemes (11 Oct 2011)

...an Act of the Scottish Parliament, a Measure or Act of the National Assembly for Wales and Northern Ireland legislation, “relevant tax” means income tax, corporation tax, capital gains tax, stamp duty, stamp duty reserve tax or stamp duty land tax, “tax provision” means any provision— (a) about a relevant tax, and(b) made by or under an enactment, “transfer scheme” means a...

Orders of the Day — New Clause. — (Relief for pensioners in respect of increase in tobacco duty.) (9 Jul 1947)

...thereof;(b) for the issue of tokens through the Post Office, and for applying, with the necessary adaptations, as respects tokens all or any of the provisions (including penal provisions) of the Stamp Duties Management Act, 1891, Section nine of the Stamp Act, 1891, and Section sixty-five of the Post Office Act, 1908;(c) without prejudice to the last preceding paragraph, for the imposition...

Opposition Day — [17th allotted day]: Fair Taxation of the Wealthy (16 Jul 2007)

Vincent Cable: ...on the Finance Bill and is much closer to the technical issues than I am, and I am sure that she is right. Let me say a few words on unfairness in relation to other taxes that bear upon wealth. Stamp duty is a tax on transactions rather than a wealth tax, but it does relate to property assets. Two elements of unfairness should be dealt with. The first involves what is technically known as...

Building Societies Bill: Auditors' Duties to Commission and Related Rights (24 Jul 1986)

Dr Oonagh McDonald: I want to raise only one point on amendment No. 127, which is another expression of the Government's approach to their attempt to stamp out fraud. That applies to the proposals relating to both banking supervision and the building societies. Amendment No. 127 places a duty on the auditor to furnish information to which the obligation extends notwithstanding any obligation of confidence...

Written Answers — Treasury: Housing: Sales (8 Jul 2020)

Lord Agnew of Oulton: ...is not available because principal private residences are mainly exempt from Capital Gains Tax, and hence these details do not have to be reported to HMRC. However, information is available from Stamp Duty Land Tax (SDLT) returns data, which is focused on the purchaser and type of property, including the consideration amount. The figure will include properties that are new builds and...

Opposition Day — [15th Allotted Day]: Cost of Living (24 Jun 2008)

Vincent Cable: ...fund that the Conservatives propose to establish to help cut taxes for families starts with a deficit of £1 billion a year. That is a problem. The third element of the programme involves cutting stamp duty for first-time buyers, but to do so at this stage of the housing cycle is not just economically foolish but positively unethical as that is trying to draw people into the housing market...

Public Bill Committee: Finance Bill: Clause 194 - Relief from higher rate (18 Jun 2013)

David Gauke: The clause and schedule introduce a series of reliefs to the 15% rate of stamp duty land tax on residential property valued at over £2 million purchased  by certain non-natural persons. As I described during our debate on the annual tax on enveloped dwellings, that term encompasses companies, partnerships that include a company, and collective investment schemes. The reliefs mirror as far...

Written Answers — Treasury: Excise Duties: Alcoholic Drinks (30 Apr 2012)

Kevin Barron: To ask the Chancellor of the Exchequer (1) what assessment he has made of the effectiveness of the Duty Paid tax stamp for spirits in protecting revenue from excise duty since its introduction; (2) how many printers print UK tax paid labels for spirits in (a) the UK and (b) Europe; and how many printers based overseas print such labels; (3) by what means spirits manufacturers and label...


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