Charities And SDLT: A relief for charities

Stephanie Howarth investigates a case that considers whether charities relief applies when charities act as joint purchasers with non-charitable bodies ‘Charities like PET and KCL are now in a position to reclaim overpaid SDLT, and charities with such transactions should revisit recent SDLT returns.’ Charities are major landowners and, of course, need premises from which …
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Cases Referenced

  • The Pollen Estate Trustee Company Ltd & anor v Revenue and Customs [2013] EWCA Civ 753; [2013] WTLR 1593 CA