Stamp duty: Difference between revisions

615 bytes added ,  18 January 2020
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#redirect[[SDRT]]
A {{tag|tax}} levied on non-exempt participants in a certain type of transaction, such as the sale or purchase of property, or the purchase of [[equities]]. Often intermediaries such as [[broker dealer]]s are exempt.
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*[[Stamp duty reserve tax]], HMRC’s own [[stamp duty]] on UK shares, which is most germane to high [[delta]] [[equity derivatives]].
*[[Financial transaction tax]] — rather like a [[stamp duty]], only different. Popular with the Italians and French.
*[[Equity give-up]]s — where structuring a [[synthetic equity]] transaction so that a [[stampable]] transaction does not arise, is the name of the game.