Abstract
Stamp duty is perhaps the most modest of capital taxes. However, even though the rates are very low, stamp duty is likely to arise on some of your major capital transactions and could involve significant sums. Therefore a brief outline is given below. This concentrates on the ad valorem duties, which are charged according to the value of a transaction, rather than the less important fixed duties.
This is a preview of subscription content, log in via an institution.
Buying options
Tax calculation will be finalised at checkout
Purchases are for personal use only
Learn about institutional subscriptionsPreview
Unable to display preview. Download preview PDF.
Copyright information
© 2002 Fiscal Services Ltd
About this chapter
Cite this chapter
Sinclair, W. (2002). Stamp duty. In: St. James’s Place Tax Guide 2002–2003. Palgrave Macmillan, London. https://doi.org/10.1057/9780230287716_24
Download citation
DOI: https://doi.org/10.1057/9780230287716_24
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-42602-7
Online ISBN: 978-0-230-28771-6
eBook Packages: Palgrave Economics & Finance CollectionEconomics and Finance (R0)