Stamp Duty Reserve Tax: HSBC decision: HMRC will not appeal

Resource type: Article

Status: Published on 31-May-2012

Jurisdiction: United Kingdom

HM Revenue & Customs has announced that it will not appeal the decision of the First-tier Tribunal that the 1.5% charge on the issue of shares to a depositary receipt issuer is unlawful, and invites repayment claims for stamp duty reserve tax paid on such issues.

Norton Rose LLP

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  • Resource ID: 6-519-6485
  • Published: 31-May-2012
  • Products:  PLC Magazine (UK), PLC UK Corporate, PLC UK Law Department, PLC UK Tax
    • Series: Taxation
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