The Pollen Estate Trustees Ltd Kings College London v HM Revenue and Customs; UTTC 3 Aug 2012

References: [2012] UKUT 277 (TCC)
Links: Bailii
Coram: Warren J
Ratio: 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.
Statutes: Finance Act 2003
This case is cited by:

  • Appeal from – The Pollen Estate Trustee Company Ltd and Another v HM Revenue and Customs CA (Bailii, [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, WLRD)
    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 . .

(This list may be incomplete)

Last Update: 29-Aug-16
Ref: 466691