free small business advice & information
Main Menu
Hot Links
Page 34 of 37
Budget 2008
Stamp Duty
| Transfers of shares/marketable securities* | |
| Consideration | Rate |
| £0 - £1,000 | exempt |
| over £1,000 | 0.5%† |
* Pre 13 March 2008 subject to duty of £5 unless otherwise exempt.
† Rounded up to nearest £5.
| Stamp duty reserve tax | |
| Rate | |
| Agreements for transfer of chargeable securities | 0.5% |
|
|