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Published in:
2011 | OriginalPaper | Chapter
Stamp Duty
Authors : Walter Sinclair, Barry Lipkin
Published in: St. James’s Place Wealth Management Tax Guide 2011–2012
Publisher: Palgrave Macmillan UK
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Stamp duty is perhaps the most modest of capital taxes although the ‘take’ has been increasing. However, even though the rates are very low, stamp duty is likely to arise on some of your major capital transactions and could involve signif cant sums. Therefore a brief outline is given below. This concentrates on the ad valorem duties, which are charged according to the value of a transaction, rather than the less important fixed duties.