SDLT charities relief available "to the extent that" purchaser is charity (Court of Appeal) | Practical Law

SDLT charities relief available "to the extent that" purchaser is charity (Court of Appeal) | Practical Law

The Court of Appeal has ruled that SDLT charities relief and the Crown exemption are available for joint purchasers to the extent that they are a charity or a specified Crown body (The Pollen Estate Trustee Company Ltd (1) King's College London (2) v HMRC [2013] EWCA Civ 753).

SDLT charities relief available "to the extent that" purchaser is charity (Court of Appeal)

Practical Law UK Legal Update Case Report 9-532-7668 (Approx. 9 pages)

SDLT charities relief available "to the extent that" purchaser is charity (Court of Appeal)

by Practical Law Tax
Published on 02 Jul 2013 • England, Wales
The Court of Appeal has ruled that SDLT charities relief and the Crown exemption are available for joint purchasers to the extent that they are a charity or a specified Crown body (The Pollen Estate Trustee Company Ltd (1) King's College London (2) v HMRC [2013] EWCA Civ 753).