JUDGMENT LORD JUSTICE LEWISON: Introduction [1] 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. The same applies if a non-charity buys the property as bare trustee for the charity. But …
JUDGMENT HHJ Marshall QC: Introduction [1] At the end of the hearing on 23 November I stated my intention, in the interests of speed, to produce an outline judgment only, and to give a fuller reasoned judgment to follow. In the event, I did not find it satisfactory to produce an outline judgment only. This …