stamp duty or tax

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• stamp duty reserve tax — (SDRT) A tax introduced by the Finance Act 1986. It is not technically stamp duty but a separate tax imposing a charge of 0.5% on agreements to transfer chargeable securities for consideration. As a general rule, the payment of stamp duty on a… …   Law dictionary

• stamp duty land tax — (SDLT) A tax on transactions involving interests in land in the UK introduced on 1 December 2003. The tax is not triggered by the execution of a document but is payable automatically on the due date, which is 30 days after the effective date of… …   Law dictionary

• Stamp Duty Land Tax — ➡ stamp duty * * * …   Universalium

• stamp duty reserve tax — A tax levied on the purchaser of securities bought in paperless form, i.e. via CREST. The UK rate is 0.5% (1.5% on the creation of depositary receipts) of the consideration value rounded to the nearest penny. The liability arises on the trade… …   Financial and business terms

• Stamp duty — is a form of tax that is levied on documents. Historically, a physical stamp (a tax stamp) had to be attached to or impressed upon the document to denote that stamp duty had been paid before the document became legally effective. More modern… …   Wikipedia

• stamp duty — A tax on documents relating to specific transactions, share transfers and property transactions. The rate of duty are as follows: Documents Dependent on the type of documentation and the nature of the transaction. Share Transfers 0.5per cent per… …   Law dictionary

• Stamp duty in the United Kingdom — Taxation in the United Kingdom This article is part of the series: Politics and government of the United Kingdom Central government HM Treasury HM Revenue and Customs Income tax …   Wikipedia

• stamp duty — noun a tax collected by requiring a stamp to be purchased and attached (usually on documents or publications) • Syn: ↑stamp tax • Hypernyms: ↑tax, ↑taxation, ↑revenue enhancement * * * noun : stamp tax …   Useful english dictionary

• stamp duty — n [U] (BrE) a tax that requires you to pay for a document to receive an official stamp in order to make it valid. In the past, stamp duty was paid on documents used to transfer houses and flats/apartments from one person to another. In December… …   Universalium

• stamp duty — A UK tax collected by stamping the legal documents giving effect to specific transactions. Stamp duty was formerly levied on a wide range of instruments. However, the only transactions that now give rise to stamp duty proper are those in which… …   Big dictionary of business and management

• Stamp duty — Stamp Stamp, n. 1. The act of stamping, as with the foot. [1913 Webster] 2. The which stamps; any instrument for making impressions on other bodies, as a die. [1913 Webster] T is gold so pure It can not bear the stamp without alloy. Dryden. [1913 …   The Collaborative International Dictionary of English