TAMD 2023, Stamp Taxes on Shares Modernisation

1 min read

A consultation on proposals to modernise the stamp taxes on shares framework, including the introduction of a single self-assessed stamp tax on securities to replace stamp duty and stamp duty reserve tax, was published on Tax Administration and Maintenance Day on 27 April 2023. In this article, Ed Milliner and Tanja Velling explore the detail of the proposed changes.