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Stamp Duty and SDRT

Temple Tax is widely recognised as having some of the leading practitioners in stamp duty and SDRT.  Our members include past authors of Sergeant and Sims on Stamp Taxes and have been involved in some of most important recent cases in the area.  Recent areas in which members have advised include:


  • Equities and chargeable bonds including intermediary, stock lending and loan capital reliefs, depositary receipts and clearance services, CREST process, physically settled derivatives, underpayments & penalties; 
  • Equity funds including EFT creations; corporate, contractual and unit trust transitions; characterisation of assets.
  • M&A and IPO transactions (UK and international aspects) 
  • Intra-group transfers and acquisition and reconstruction reliefs.
  • Stamp duty issues in the light of section 77A FA 1986 (share-for-share exchanges) and the FA 2020 anti-shareswamping provisions.
  • Transfers of shares to connected persons and the FA 2020 market value rule

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