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 and interpret its language, so far as possible, in a way which best gives effect to that purpose. Where a charity contributed to the purchase of a property, to be held on trust for it and other, non-charitable, contributors in proportion to their contributions, the ‘chargeable interest acquired’ by reference to which stamp duty land tax was to be levied was the equitable estate collectively acquired by the beneficiaries under the trust. However, paragraph 1(1) of Schedule 8 to the 2003 Act was exempted the land transaction from charge to the extent of the charity’s interest.

Laws, McFarlane, Lewison LJJ
[2013] EWCA Civ 753, [2013] 1 WLR 3785, [2013] STC 1479, [2013] 3 All ER 742, [2013] WLR(D) 255, [2013] BTC 606, [2013] 27 EG 91, [2013] WTLR 1593, [2013] STI 2298
Bailii, WLRD
Finance Act 2003 42(1)
England and Wales
Appeal fromThe Pollen Estate Trustees Ltd Kings College London v HM Revenue and Customs UTTC 3-Aug-2012
UTTC STAMP DUTY LAND TAX – Charities and Minister of the Crown relief – whether reliefs apply to interest in land acquired by a charity or Minister of the Crown as a tenant in common pursuant to a purchase made . .

Cited by:
CitedBogdanic v The Secretary of State for The Home Department QBD 29-Aug-2014
The claimant challenged fines imposed on him after three illegal immigrants were found to have hidden in his lorry in the immigration control zone at Dunkirk. The 1999 At was to have been amended by the 2002 Act, and the implementation was by the . .

Lists of cited by and citing cases may be incomplete.

Charity, Stamp Duty, Constitutional

Leading Case

Updated: 02 November 2021; Ref: scu.511088