Results 41–60 of 400 for stamp duty

Public Bill Committee: Finance Bill: Clause 192 - Pre-completion transactions: existing cases (18 Jun 2013)

David Gauke: Clause 192 amends the stamp duty land tax rules on the transfer of rights to put beyond doubt the fact that particular stamp duty land tax avoidance schemes do not work. These avoidance schemes are the latest in a number of schemes that attempt to avoid stamp duty land tax on the purchase of property. In the 2012 Budget, the Chancellor made it clear that he expected people to pay stamp duty...

Written Answers — Treasury: Stamp Duties (22 Mar 2007)

Stephen Timms: The following table gives the estimated numbers and percentage of residential property transactions in England and Wales falling into each stamp duty band in 1996-97. Figures for the UK are not available for this year. Price range (£) Stamp duty rate (percentage) Number of residential property transactions (000) Percentage of residential transactions 0 to 60,000 0 698 59 ...

Orders of the Day — Births and Deaths Registration Bill: New Clause. — (Certificates not subject to provisions of Stamp Act, 1891.) (14 Feb 1947)

Mr Aneurin Bevan: As the hon. and gallant Member said, he has discovered that the Amendment is not necessary, because the certificate does not carry Stamp Duty. The object of the Amendment was to remove the Stamp Duty if indeed it was applicable, but now the hon. and gallant Member asks how we shall protect the certificate if we do not have tile Stamp Duty. How did he propose to protect the certificate if he...

Horserace Betting and Olympic Lottery Bill: Clause 4 — Tax (2 Feb 2004)

Richard Caborn: ...move amendment No. 10, in page 3, line 16, at end insert— '(3) Nothing in this Part constitutes arrangements for the purposes of— (a) section 42(2) of the Finance Act 1930 (c. 28) (relief from stamp duty), (b) section 27(3) of the Finance Act 1967 (c. 54) (stamp duty), or (c) paragraph 2 of Schedule 7 to the Finance Act 2003 (c. 14) (relief from stamp duty land tax).'. This technical...

Orders of the Day — Finance Bill: Clause 29. — (Stamp Duties.) (17 Jun 1953)

Sir Geoffrey Hutchinson: The aspect of this matter in which the local authorities are most interested is the question of Stamp Duty, not on the mortgages of their loans, but on the transfer of their stocks. Local authorities like to issue their securities as stamp-free securities, and in order to do that they commonly pay the Stamp Duty on the stock transfers. Double Stamp Duty has been a substantial burden and I am...

Written Answers — Treasury: Stamp Duty (22 Mar 2005)

Stephen Timms: Estimated and projected revenues for total stamp taxes in 2004–05 and 2005–06 are published in table C8 of the Budget 2005 report. The breakdown between duty on land and property (stamp duty land tax) and share transactions is given in the following table: £ billion 2004–05 2005–06 Stamp duty land tax 6.3 6.7 Stamp taxes on shares 2.6 3.0

Taxes (12 Nov 2003)

Ruth Kelly: I am putting these lease duty proposals in the context of the broader package to reform stamp duty—an absolutely essential, but complex, tax reform that previous Administrations long shied away from. Reforming tax on leases, specifically on their rental element, is an integral part of that root and branch reform. The right hon. Member for Charnwood (Mr. Dorrell) argued—to put it in one...

Public Bill Committee: Crossrail Bill: New Schedule 1 (27 Nov 2007)

Stamp duty 32 (1) Stamp duty is not to be chargeable— (a) on a transfer scheme in the case of which the transferor and each transferee is a public body, or (b) on an instrument certified by the Secretary of State to the Commissioners for Her Majesty’s Revenue and Customs as made for the purposes of such a transfer  scheme, or as made for purposes connected with such a transfer scheme....

Orders of the Day — Finance Bill — [1st Allotted Day]: Schedule 1 — New Schedule 2A to the Alcoholic Liquor Duties Act 1979 (6 Jul 2004)

Amendments made: No. 50, in page 265, line 11, after 'circumstances', insert ', and with a duty stamp of such a type,'. No. 51, in page 265, line 23, leave out lines 23 to 26 and insert— '( ) it carries a duty stamp of a type mentioned in sub-paragraph (5)(a) below which has been affixed to the container in a way that complies with the requirements of regulations under this Schedule, or...

Orders of the Day — New Clause. — (Adjustment of Stamp Duties.) (7 Mar 1949)

Mr Walter Elliot: Where upon the grant continuance renewal or assignment of a tenancy stamp duty has been paid upon a rent or other consideration which is reduced or otherwise affected by any determination of the Tribunal under this Act there shall be repaid to the person by whom such stamp duty was paid upon a claim being made by him for the purpose such sum as represents the difference between the stamp duty...

Public Bill Committee: Finance Bill: Clause 192 - Companies acquiring their own shares (17 Jun 2003)

Jonathan Djanogly: Are we not talking about a matter of principle? Stamp duty should not be paid on the issue of shares. If the Paymaster General is saying that she is going to change that principle, she should be up front about it. If something is not subject to stamp duty, one could still have a stamp that says, ''Not subject to stamp duty''.

Written Answers — Treasury: Stamp Duty (12 Dec 2001)

Mr Howard Flight: To ask the Chancellor of the Exchequer (1) if he will place in the Library in respect of each ward where an exemption from stamp duty will be introduced the (a) average property price and (b) percentage of properties purchased where no stamp duty was paid in the last year for which information is available; (2) what impact he expects the exemption from stamp duty to have on the prices of...

Public Bill Committee: Finance Bill: Schedule 40 - Acquisition by company of its own shares (17 Jun 2003)

Jonathan Djanogly: ...in bringing forward the treasury regime. It will make the manipulation of share capital much easier and it will become more compatible with American procedures. However, various questions arise. Stamp duty on a company's acquisition of its own shares is dealt with in paragraph 5. When a company purchases its own shares it is exempt from stamp duty, which is fine. Something that comes up...

Orders of the Day — Tenth Schedule. — (Enactments repealed.) (16 Jul 1947)

22 & 23 Geo. 5, c. 37. The Solicitors Act, 1932. In subsection (1) of section thirty-five, the words "stamp duties and." 23 & 24 Geo. 5, c. 21. The Solicitors (Scotland Act, 1933. In section seven the words "stamp duty and"; in section fourteen the words "and shall be stamped with the stamps required by law to be impressed on the admission of solicitors"; in subsection (2) of section...

Written Answers — Treasury: Stamp Duty (15 Mar 2005)

Stephen Timms: Estimates of stamp duty revenues raised in the UK in each stamp duty band are given at: http://www.inlandrevenne.gov.uk/stats/stamp_duty/ table15_3_october04.pdf Estimates of revenue raised from transactions in Scotland are only available for 2003–04 and are given in the following table: Estimated revenue from stamp duty land tax in Scotland in 2003–04 Stamp duty band (£ million) ...

Orders of the Day — Finance Bill: Stamp Duty: Exceptions from Section 119 (18 Jul 2000)

Mr John Burnett: ...question absolutely clear: is that exemption available only when there is no consideration and no passing of beneficial ownership? The Finance Act 1998 contained many anti-avoidance provisions for stamp duty and for stamp duty reserve tax. At that time, the Government trumpeted the effect of the anti-avoidance measures. Unfortunately, they were not very successful under that Act, and...

Written Answers — Treasury: Stamp Duty Land Tax: Shared Ownership Schemes (21 Apr 2008)

Jane Kennedy: The stamp duty land tax rules for leases resulted in stamp duty land tax being payable on the upfront premium for any transaction in respect of which the annual rent exceeded £600. In Budget 2008 the Government abolished this rule for residential transactions with effect from Budget day. As stated in the 2008 Budget report the Exchequer cost of the abolition of this rule for residential...

Written Answers — Treasury: Stamp Duties: Tax Yields (21 Apr 2008)

Angela Eagle: Estimated and projected revenues for total stamp taxes, in 2007-08 and 2008-09, are published in Table C6 of the Budget 2008 report. The breakdown between stamp duty land tax and stamp taxes on share transactions is given in the following table: £ billion 2007-08 2008-09 Stamp duty land tax 10.1 9.5 Stamp taxes on shares 4.2 4.0

Stamp Duty Land Tax (Temporary Relief) Bill (13 Jul 2020)

Anthony Browne: Not at all; I am sure lots of people called for it. I am just showing that I am consistent in my views. Stamp duty—SDLT—is one of the most unpopular taxes, and not just with homeowners and the public, but with economists. The Institute for Fiscal Studies—a very wise organisation—has called for stamp duty to be abolished outright, because it is one of the most economically inefficient...

Public Bill Committee: Finance Bill: Clause 125 - Abolition of stamp duty except on instruments relating to stock or marketable securities (10 Jun 2003)

Mr Howard Flight: ...off the section. The amendments are in part drafting and in part probing amendments. I shall first deal with amendments Nos. 63 and 64. The opening words of clause 125 indicate that henceforth stamp duty will apply only to stock or marketable securities, but that is not the case in schedule 15, which says that some transactions involving partnerships are not covered by the new stamp duty...


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