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.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
Preview
Unable to display preview. Download preview PDF.
Copyright information
© 2000 Fiscal Services Ltd
About this chapter
Cite this chapter
Sinclair, W. (2000). Stamp duty. In: Tax Guide 2000–2001. Palgrave Macmillan, London. https://doi.org/10.1057/9780230595798_24
Download citation
DOI: https://doi.org/10.1057/9780230595798_24
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-42619-5
Online ISBN: 978-0-230-59579-8
eBook Packages: Palgrave Economics & Finance CollectionEconomics and Finance (R0)