https://www.gov.uk/government/publications/sdrt-hsbc-holdings-and-vidacos-nominees-ltd-v-hmrc-ruling
Stamp Duty Reserve Tax: HSBC Holdings and Vidacos Nominees Ltd v HMRC ruling - GOV.UK
Guidance on claiming Stamp Duty Reserve Tax (SDRT) refunds as a result of the European Court of Justice ruling prohibiting the levying of SDRT.