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HMRC internal manual

Stamp Taxes on Shares Manual

From:
HM Revenue & Customs
Published
7 March 2016
Updated:
9 April 2025 - See all updates
  1. Back to contents
  2. STSM020000
  3. STSM021000

STSM021400 - Scope of Stamp Duty on shares: Stamp Duty - basics of a charge: Transfers of unlisted securities to connected companies 鈥� contents

STSM021410: General

STSM021420: How the rule will apply

  1. STSM021410
    Transfers of unlisted securities to connected companies 鈥� general
  2. STSM021420
    Transfers of unlisted securities to connected companies 鈥� How the rule will apply
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