Results 1–20 of 200 for stamp duty

Finance Bill: New Clause 10 — Registered Social Landlords: Treatment of Certain Leases Granted Between 1st January 1990 and 27th March 2000 (1 Jul 2003)

Sylvia Heal: With this it will be convenient to discuss the following: amendment No. 8, in page 29, line 30, clause 42, leave out 'stamp duty land' and insert 'property transaction'. Government amendments Nos. 53 to 57. Amendment No. 98, in page 35, line 40, clause 53, leave out 'stamp duty land' and insert 'property transaction'. Amendment No. 9, in page 37, line 30, leave out Clause 56. Government...

Written Answers — Treasury: Stamp Duty Land Tax (3 Nov 2003)

Ruth Kelly: The effect of the introduction of Stamp Duty Land Tax on 1 December 2003 (including the effect of the changes announced recently) is: Percentage Paying less duty (39)74 Paying the same duty (40)15 Paying more duty 11 (39) Of which 72 per cent. reduced to nil. (40) All of which currently pay nil. As a result of the increases in the thresholds for commercial and residential...

Written Answers — Treasury: Stamp Duty Land Tax (5 Sep 2013)

David Gauke: The revenue collected from stamp duty land tax(1) (SDLT) on residential property transactions is available for each financial year up to and including 2011-12. The breakdown of this revenue by stamp duty consideration band and as a proportion of total government revenue can be found in the following tables. Estimates of SDLT yield from residential property for 2012-13 are due to be published...

Public Bill Committee: Finance Bill: Clause 109 - Withdrawal of group relief (18 Jun 2002)

Ruth Kelly: Good afternoon, Mr. Gale. The Government are concerned about the growing avoidance of stamp duty by a minority at the expense of the majority of taxpayers. In particular, some companies are determined not to pay their full share of duty and structure property transactions in increasingly artificial ways to achieve that. Such activity represents a significant threat to the tax base. To stop...

Written Answers — Communities and Local Government: Housing (7 Jan 2008)

Iain Wright: ...unavailable. However the Council of Mortgage Lenders publishes figures on the total number of FTBs in the UK, but not for England and Wales. In order to estimate numbers of FTBs in the UK in each stamp duty bracket proportions calculated from the Regulated Mortgage Survey have been applied to the published figure of FTBs in the UK. The number and proportion of first time buyers in the UK...

Orders of the Day — Finance Bill — [2nd Allotted Day]: Schedule 39 — Stamp Duty Land Tax: Application to Certain Partnership Transactions (28 Apr 2004)

Ruth Kelly: Clauses 23 and 24, I believe, although the hon. Gentleman may be right. They retain stamp duty on partnership transactions and modify the consideration where that partnership has land assets. The amendments would effectively abolish stamp duty on partnership transactions. It has been pointed out that the original draft legislation had that effect, and that that would create opportunities to...

Written Answers — Treasury: Stamp Duty (15 Oct 2001)

Ruth Kelly: The total net duty on the transfer of units in unit trusts and shares in open ended investment companies is estimated at £43 million in the 12 months up to the end of January 2000 and amounted to £40 million in the 12 months up to the end of January 2001. A further breakdown into payments and repayments and stamp duty and stamp duty reserve tax is given in the table. £ million ...

Written Answers — House of Lords: Stamp Duty: Receipts (31 Jan 2005)

Lord McIntosh of Haringey: Stamp duty receipts for 1996–97 and 1997–98 are given in the table below: 1996–97 (£ million) 1997–98 (£ million) Stamp duty receipts from: Residential property 675.0 830.0 Non-residential property 383.0 664.5 Shares 1,408.0 1,959.7 Stamp duty receipts from transactions in residential and non-residential property from 1998–99 onwards are given in Table...

Public Bill Committee: Finance Bill: Clause 78 (5 Jun 2007)

Stephen Timms: The key point is that stamp duty land tax legislation includes a general relief for transfers between public bodies in connection with a statutory reorganisation, which means that, in most cases, it is no longer necessary to write stamp duty tax reliefs into legislation that includes provision for transferring land between such bodies. To clarify, the clause repeals the existing stamp duty...

Written Answers — Treasury: Stamp Duty (11 Jan 2005)

Stephen Timms: Estimates of the revenue from stamp duty on both property and share transactions in each of the last five financial years up to and including 2003–04 are given at http://www.inlandrevenue.gov.uk/stats/stamp duty/ tablel5_l_september04.pdf Estimated and projected revenues for total stamp taxes in 2004–05 and 2005–06 are published in table B13 of the pre-Budget 2004 report. The breakdown...

Written Answers — HM Treasury: Stamp Duties (18 Jan 2017)

Jane Ellison: HM Revenue and Customs does not forecast revenues for Stamp Duty specifically but this forms part of the forecast for Stamp Taxes on Shares, which is an aggregate of Stamp Duty and Stamp Duty Reserve Tax receipts. Forecasts for Stamp Taxes on Shares, along with forecasts for Stamp Duty Land Tax (SDLT) revenue are produced by the Office for Budget Responsibility (OBR) in Table 4.6 of the...

Orders of the Day — Ways and Means: Stocks, Marketable Securities and Letters of Allotment, &C. (22 Apr 1947)

20. "That (a) the stamp duties charged on marketable securities, share warrants and stock certificates to bearer, and on other instruments to bearer, shall be double those now chargeable;(b) the stamp duties charged under Section one hundred and fourteen of the Stamp Act, 1891, as amended by subsequent enactments, and under Section thirty-seven of the Finance Act, 1939, by way of composition...

Orders of the Day — Financial Statement: Stamps (15 Apr 1947)

Resolved: That— (a) the stamp duties charged on marketable securities, share warrants and stock certificates to bearer, and on other instruments to bearer, shall be double those now chargeable;(b) the stamp duties charged under section one hundred and fourteen of the Stamp Act, 1891, as amended by subsequent enactments, and under section thirty-seven of the Finance Act, 1939, by way of...

Written Answers — Treasury: Stamp Duty Land Tax (16 Jul 2013)

David Gauke: A table of rates and thresholds of stamp duty on property transactions (to 30 November 2003) and stamp duty land tax (from 1 December 2003) is published in H M Revenue and Customs' monthly property transaction statistics: see table 8 at: www.hmrc.gov.uk/statistics/transactions/val-40000-or-above.x ls Rates of ad valorem stamp duty on transfers of stock and marketable securities during the...

Written Answers — Treasury: Stamp Duty Land Tax (25 Feb 2009)

Ian Pearson: The latest published forecast revenue from stamp duties for 2009-10 was given in table B12 of the PBR 2008. The published figure includes stamp duty land tax, stamp duty reserve tax and stamp duty, and was based on the PBR economic forecast and assumptions. An estimate of the cost of the current SDLT holiday, covering residential transactions completed between 3 September 2008 and 2...

Written Answers — Treasury: Care Homes: Stamp Duties (29 Jan 2008)

Jane Kennedy: Stamp duty land tax on the grant of a new lease is charged separately on any premium and on the rent payable under the lease. The charge on the rent is 1 per cent. of the amount by which the discounted net present value of the rent payable exceeds the stamp duty land tax threshold. Stamp duty land tax on the premium is based on the amount of premium paid. Details of stamp duty land tax rates...

Written Answers — Treasury: Stamp Duty Land Tax (27 Oct 2003)

Ruth Kelly: Businesses will notice little change in complying with the Stamp Duty Land Tax regulations as liability to Stamp Duty Land Tax should be reported and duty paid, as now, within 30 days of completion. The key change of Stamp Duty Land Tax will be that liability is notified by the completion of a Land Transaction Return. This removes the need to send documents to the Inland Revenue for the...

Public Bill Committee: Finance Bill: Schedule 20 - Stamp duty: restriction to instruments relating to stock or marketable securities (10 Jun 2003)

Mr Paul Boateng: The amendment seeks to delete the power of the Treasury to make regulations to amend or repeal enactments relating to stamp duty and stamp duty reserve tax, consequent on the abolition of stamp duty, except on instruments relating to stock or marketable securities. There is a complex interaction between stamp duty and stamp duty reserve tax, and we need to ensure that the present effect of...

Orders of the Day — Financial Statement.: STOCKS, MARKETABLE SECURITIES, &c. (19 Apr 1920)

Resolved, That— (a)the stamp duties charged on conveyances or transfers of stocks and marketable securities, whether on sale or whether by way of voluntary disposition inter vivos, shall be double those now chargeable; and(b)the stamp duty charged under Section One hundred and fourteen of the Stamp Act, 1891, as extended by Section Thirty-nine of the Finance Act, 1894, and Section Five of...

Orders of the Day — Stamps.: Stocks, Marketable Securities, &c. (27 Apr 1920)

"12. That— (a) the stamp duties charged on conveyances or transfers of stocks and marketable securities, whether on sale or whether by way of voluntary disposition inter vivos, shall be double those now chargeable; and1078(b) the stamp duty charged under Section One hundred and fourteen of the Stamp Act, 1891, as extended by Section Thirty-nine of the Finance Act, 1894, and Section Five of...


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