Results 121–140 of 700 for stamp duty

Written Answers — Treasury: Stamp Duty Land Tax (23 Feb 2009)

Ian Pearson: Receipts for stamp duties as a whole are published monthly at http://www.hmrc.gov.uk/stats/tax receipts/table1-3.pdf Receipts for stamp duties as a whole for January and February will be published at the end of February and March respectively. Receipts for stamp duty land tax for 2008-09, with separate estimates given for the residential and commercial components, will be published in September.

Oral Answers to Questions — Stamp Duty. (12 Mar 1935)

Sir Frank Sanderson: 46. asked the Chancellor of the Exchequer whether, in view of the fact that the 1 per cent. stamp duty on deeds of transfer for stocks and shares was imposed as a wartime measure, that the conditions prevailing at that time no longer obtain, and that this high stamp duty is hampering business, he will consider reverting to the pre-war stamp duty of one-half per cent.?

Written Answers — Treasury: Taxation (23 Jul 2020)

Jesse Norman: Information is not held in relation to whether Stamp Duty Land Tax (SDLT) receipts are for purchases of new builds or established properties, as this detail is not required on the SDLT return submitted to HMRC. However, HMRC do publish the total amount of SDLT raised in the quarterly Stamp Duty Land Tax publication, which can be found here:...

Public Bill Committee: Finance Bill: Stamp duty: acquisition of target company’s share capital (16 Jun 2020)

Jesse Norman: Clause 77 prevents a double stamp duty charge from arising on some company reorganisations, and follows on from clauses 75 and 76. During the consultation on extending the market value rule to unlisted securities, it was put to the Government that a double charge could arise on a type of company reorganisation known as a capital reduction partition demerger. We are very heavily in the long...

Orders of the Day — Finance Bill (10 Jul 1959)

The other two Inland Revenue additions relate to Stamp Duty and Estate Duty respectively. Clause 31 introduces further graduation in the Stamp Duty scale on conveyances and transfers on sales where the consideration does not exceed£5. When this Clause was added to the Bill, on Report, there was some criticism from hon. Members opposite on the ground that its main effect, in practice, would...

Budget Resolutions and Economic Situation (23 Mar 2000)

Barry Gardiner: Is the right hon. Gentleman aware of the technique of avoiding stamp duty on shares? On the purchase of shares, the stamp duty is only 0.5 per cent., but it can be on a very substantial price; he properly makes that point. However, consideration takes the form of convertible debt with a low face value, and the duty is charged on the face value. The debt converts to shares at full value after,...

Public Bill Committee: Finance (No. 3) Bill: Stamp duty and SDRT: exemptions for share incentive plans (4 Dec 2018)

Mel Stride: ...can immediately answer it. I will have a closer look at that and write to her, as she requests. Clause 49 makes a minor correcting amendment to section 95 of the Finance Act 2001 concerning stamp duty and stamp duty reserve tax exemptions for SIPs. Stamp duty and stamp duty reserve tax exemptions for SIPs were introduced in the Finance Act 2001. Until 2014, share incentive plans had to be...

Written Answers — HM Treasury: Stamp Duties (20 Dec 2016)

Jane Ellison: Historical monthly Stamp Duty Land Tax (SDLT) receipts are published in HMRC's 'Tax & NIC Receipts' publication, which is available at: https://www.gov.uk/government/statistics/hmrc-tax-and-nics-r eceipts-for-the-uk. Further analysis, including estimated receipts from the higher rate of SDLT on ‘additional properties’ from 1 April 2016, is published in 'Quarterly Stamp Duty Statistics',...

Written Answers — Treasury: House Purchase Expenses (17 May 2006)

Edward Balls: It is not possible to derive an estimate of average stamp duty for first time buyers from stamp duty land tax data as there is no requirement for taxpayers to provide information to HMRC as to whether they are a first-time buyer. However, the Department for Communities and Local Government estimates that the average stamp duty paid by first time buyers (excluding sitting tenants) with...

Orders of the Day — FINANCE (No. 2) BILL: Maintenance Funds for Historic Buildings (16 Jul 1980)

(2) An instrument in respect of which stamp duty is not chargeable by virtue only of this section or in respect of which the duty chargeable is reduced by virtue of this section shall not be treated as duly stamped unless it is stamped in accordance with section 12 of the Stamp Act 1891 with a stamp denoting that it is not chargeable with any duty or that it is duly stamped.—[Mr. Peter Rees.]

Written Answers — Treasury: Stamp Duty (17 Mar 2003)

Ruth Kelly: The rate of stamp duty on share transactions was reduced from 2 per cent. to 1 per cent. in 1984. At that time the scope of stamp duty was widened to include bearer instruments. In 1986 the rate was further reduced to 0.5 per cent. which is when Stamp Duty Reserve Tax was enacted. The Finance Act 1986 also introduced a 1.5 per cent. charge for shares entering a clearance service or depository...

Oral Answers to Questions — Treasury: Employment (29 Jan 2004)

Mark Prisk: The rising tax burden is, as we have heard, hitting jobs in shops, clubs, bars and hotels, especially through stamp duty land tax. Yet Treasury Ministers seem unaware of what is happening. In a written answer last week, the Financial Secretary told me that stamp duty land tax would "prevent the avoidance of stamp duty that was formerly common in commercial transactions".—[ Official Report,...

Written Answers — Treasury: Stamp Duty Land Tax: Carbon Emissions (28 Feb 2011)

Zac Goldsmith: To ask the Chancellor of the Exchequer (1) how many homes have attracted the zero rate of stamp duty in respect of zero carbon homes since October 2007; (2) how much has been claimed in stamp duty relief in respect of zero carbon home purchases since October 2007; (3) what estimate he has made of the number of zero carbon homes currently under construction expected to qualify for stamp...

Orders of the Day — Land Commission Bill: Clause 25. — (Exemption from Stamp Duty.) (26 Oct 1966)

The Clause relieves the Commission in most cases, but it is rather unfair if, when the function of the Commission is being carried out, just because the Commission is purchasing property, no Stamp Duty is payable, but when it is carrying out its functions and disposing of property the purchaser has to pay Stamp Duty. It is far better to wipe out Stamp Duty altogether, and simplify the Clause...

Written Answers — Treasury: Stamp Duties (4 Feb 2014)

David Gauke: Estimates of revenue raised from Stamp Duty Land Tax (SDLT) for residential and non-residential properties, by Stamp Duty consideration band, have been published by HMRC as 'UK Stamp Tax Statistics 2012-13' (Table 3.1, previously known as table 15.3) and can be found at: http://www.hmrc.gov.uk/statistics/stamp-duty.htm Total SDLT receipts for 2013 can be found in the publication 'Tax and NICs...

Written Answers — Treasury: Stamp Duty Land Tax (20 Feb 2012)

Chi Onwurah: To ask the Chancellor of the Exchequer pursuant to the answer of 17 January 2012, Official Report, column 708W, on stamp duty land tax (1) how many inquiries HM Revenue and Customs has opened into the schemes of the type described in Spotlight 10: Stamp Duty Land Tax Avoidance since May 2010; (2) on how many occasions stamp duty land tax returns have been submitted and full disclosure of...

Orders of the Day — Finance Bill — [2nd Allotted Day]: Schedule 37 — Stamp Duty Land Tax and Stamp Duty (28 Apr 2004)

Ruth Kelly: ...sub-purchaser. The Government believe that sale and leaseback relief should apply only to the leaseback leg of a transaction where the seller has previously taken title to the property and has paid stamp duty land tax, or old stamp duty, on that acquisition. In principle, we believe that it would be wrong for a taxpayer to be allowed to sub-sell land and not have a stamp duty land tax...

Business of the House: Stamp Duty Land Tax (4 Dec 2014)

Dominic Raab: ...in typically common-sense language. I, like others, welcome the Chancellor’s autumn statement. Like business rates reform, which is another aspect I wholeheartedly welcome, a major overhaul of stamp duty is long overdue. I pay tribute to my hon. Friend the Member for St Albans (Mrs Main), who has conducted a tenacious campaign for major substantive reform of stamp duty. If the...

Written Answers — Treasury: Stamp Duty Land Tax: Wales (19 Mar 2012)

Jonathan Edwards: To ask the Chancellor of the Exchequer what estimate he has made of the value of stamp duty collected in Wales in each of the last five years; what assessment he has made of the effect on the housing market in Wales of the stamp duty holiday for first time home buyers; and what discussions he has had on devolving powers over the setting of stamp duty in Wales to the National Assembly for Wales.

Written Answers — Treasury: Stamp Duty (5 Jun 2006)

Edward Balls: The following table gives the estimated number of property transactions in England and Wales falling into each stamp duty band in 2004: Price range Stamp duty rate (percentage) Number of property transactions 2004 (thousand) £0-£60,000 (residential) 0 481 £0-£150,000 (non residential) £60,001-£250,000 (residential) 1 1,076 £150,001-£250,000 (non...


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