Search Results for: Finance Act 2003 42(1)

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Project Blue Ltd v Revenue and Customs: CA 26 May 2016

The company had purchased the site of the former Chelsea barracks. It was in turn owned by the Qatari sovereign wealth fund, which financed the purchase by a Sharia compliant loan scheme, which was implemented creating a lease and buy back arrangement. The company now appealed against a finding that it was liable to stamp … Continue reading Project Blue Ltd v Revenue and Customs: CA 26 May 2016

The Pollen Estate Trustee Company Ltd and Another v HM Revenue and Customs: CA 26 Jun 2013

The court was asked ‘If a charity acquires property in furtherance of its charitable purposes, or as an investment, it is entitled to relief against liability to pay stamp duty land tax (SDLT) on the purchase price.’ Held: The modern approach to statutory construction is to have regard to the purpose of a particular provision … Continue reading The Pollen Estate Trustee Company Ltd and Another v HM Revenue and Customs: CA 26 Jun 2013