Stamp Tax Updates

Stamp Tax Updates

The Finance Bill 2016 will introduce various new Stamp Tax provisions. In this article, we look at the Stamp Duty Land Tax (“SDLT”) seeding relief provisions for Property Authorised Investment Funds (“PAIFs”) and Co–ownership Authorised Contractual Schemes (“CoACS”), as well as the new targeted anti-avoidance rule (“TAAR”) on Deep in the Money Options.

Associate Partner, Head of Stamp Taxes



Also on

MA matters

Seeding relief will be of particular interest for real estate investments whilst the new TAAR should be considered by option holders with a strike price significantly lower than market value.

Read the full article in the M&A Matters Spring edition PDF to hear more from the Stamp taxes team on SDLT seeding relief for CoACS and PAIFs and new TAAR on deep in the money options.

For more information please contact:


Sean Randall

Associate partner, Head of Stamp Taxes

KPMG in the UK

T: +44 20 7694 4318

Fiona Cole

Senior manager

KPMG in the UK

T: +44 121 232 3073

Ginny Offord

Assistant manager

KPMG in the UK

T: +44 207 311 4075


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