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land Transfer Tax

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briensmith
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« on: March 22, 2018, 09:09:03 am »

A tax triggered on the transfer of shares in a company where the articles are defined to permit the exclusive occupation of a Jersey property i.e. share transfer flats. It does not extend to exclusive property holding companies.

Same level as freehold property and a schedule has been distributed. It is also charged on mortgages secured on shares so there will be a double whammy.

Company secretaries are crucial. They are the ones who are required to report to the income tax department on the transfer of the shares and can be prosecuted if they do not.



Thanks

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