Jonathan Hayden

MICHAEL RIDSDALE and JONATHAN HAYDEN continue their discussion of the draft legislation which will implement the Inland Revenue’s modernisation of stamp duty.

Shares or assets? JONATHAN HAYDEN and MICHAEL RIDSDALE consider the effect of Finance Act 2002 on transactions to buy and sell companies.

JONATHAN HAYDEN and MICHAEL RIDSDALE review the Revenue's plans for modernising stamp duty.

STAMP DUTY IS famed as being one of the oldest 'modern' taxes and for having as its foundation some of the oldest tax legislation in force today; the last consolidating Act of Parliament was the Stamp Act 1891. It has acquired quite a high profile and contributes several billion pounds to the Exchequer.