Remission routes
The remission links cover matrimonial proceedings, donations to an Institution of a Public Character and agreements for sale of equity interests. Agreement remission should be distinguished from any duty remaining on the executed transfer instrument and any PHE Additional Conveyance Duties.
Relief routes
Relief links cover associated permitted entities, reconstruction or amalgamation, firm-to-LLP and private-company-to-LLP conversions, and qualifying company-share acquisitions. Ownership continuity, holding periods and required applications can matter. The directory identifies available regimes but does not confirm that a proposed transaction qualifies.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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