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Stamp Duty

In: Tax Guide 2008–2009

Author

Listed:
  • Walter Sinclair
  • Barry Lipkin

Abstract

Stamp duty is perhaps the most modest of capital taxes although the ‘take’ has been increasing. 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.

Suggested Citation

  • Walter Sinclair & Barry Lipkin, 2008. "Stamp Duty," Palgrave Macmillan Books, in: Tax Guide 2008–2009, edition 37, chapter 0, pages 357-362, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-0-230-58424-2_24
    DOI: 10.1057/9780230584242_24
    as

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