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 through a bare trustee on behalf of the charity or Minister and other non-charitable or Crown joint owners – No FA2003 sections 42 to 44,48 ,49,55, 75A, 76,77,85,103,107,117 and Schedules 8 and 16.
Warren J
[2012] UKUT 277 (TCC)
Bailii
Finance Act 2003
England and Wales
Cited by:
Appeal from – 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 . .
Lists of cited by and citing cases may be incomplete.
Stamp Duty, Charity
Leading Case
Updated: 10 November 2021; Ref: scu.466691
