Site icon swarb.co.uk

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:

(This list may be incomplete)

Last Update: 29-Aug-16
Ref: 466691

Exit mobile version