20 Debt And The Assumption Of Liabilities As Consideration

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20 Debt and the assumption of liabilities as consideration

| Commentary

There are specific provisions dealing with the treatment of a transfer of stock on marketable securities in consideration of the release of a debt. Where

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Important Note—Anti-avoidance rules on use of ‘deep in the money options’

21 Debt consideration—dividends in specie

22 Stock or marketable securities as consideration

23 Ascertainable consideration—‘wait and see’

24 Unascertainable consideration—the ‘contingency principle’

25 Consideration payable by instalments

26 Consideration—deemed market value

27 Stamp duty—application to transfers of stock and marketable securities held by a partnership (and certain disposals of partnership interests where land forms part of the partnership assets)

28 Apportionment: Instruments transferring land/other assets and stock or marketable securities

29 Overview

30 No stamp duty on transfers by way of gift

31 No stamp duty on intellectual property and goodwill

32 No stamp duty on assignment of debts and benefit of contracts

33 No stamp duty on transfers of certain types of loan stock

34 No stamp duty on transfers of stock or marketable securities to charities

35 No stamp duty on transfers between spouses or civil partners on termination of marriage or civil partnership

36 No stamp duty on transfers on death

37 No stamp duty on deeds of variation of a will

38 transfer of partnership or dividend shares to an employee under approved share incentive plan

39 Relief from stamp duty on transfers between associated companies

40 Relief from stamp duty on reconstructions

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20 Debt and the assumption of liabilities as consideration

20 Debt and the assumption of liabilities as consideration

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Important Note—Anti-avoidance rules on use of ‘deep in the money options’

21 Debt consideration—dividends in specie

22 Stock or marketable securities as consideration

23 Ascertainable consideration—‘wait and see’

24 Unascertainable consideration—the ‘contingency principle’

25 Consideration payable by instalments

26 Consideration—deemed market value

27 Stamp duty—application to transfers of stock and marketable securities held by a partnership (and certain disposals of partnership interests where land forms part of the partnership assets)

28 Apportionment: Instruments transferring land/other assets and stock or marketable securities

29 Overview

30 No stamp duty on transfers by way of gift

31 No stamp duty on intellectual property and goodwill

32 No stamp duty on assignment of debts and benefit of contracts

33 No stamp duty on transfers of certain types of loan stock

34 No stamp duty on transfers of stock or marketable securities to charities

35 No stamp duty on transfers between spouses or civil partners on termination of marriage or civil partnership

36 No stamp duty on transfers on death

37 No stamp duty on deeds of variation of a will

38 transfer of partnership or dividend shares to an employee under approved share incentive plan

39 Relief from stamp duty on transfers between associated companies

40 Relief from stamp duty on reconstructions

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20 Debt and the assumption of liabilities as consideration

20 Debt and the assumption of liabilities as consideration

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