Charities can claim refunds for overpaid SDLT on joint purchases

HMRC has published its view of the Court of Appeal’s decision in the joint cases of The Pollen Estate Trustee Company Limited and Kings College London v HMRC.

Charities can claim refunds for any overpaid Stamp Duty Land Tax (SDLT) on purchases of properties jointly with non-charity purchasers.

The key points about the ability to claim are:the relief is limited to circumstances where the charity has used the greater part of its share of the property for charitable purposes: the relief is limited to circumstances where the charity has used the greater part of its share of the property for charitable purposes; the normal time period of 12 months applies; and charities will have to demonstrate the size of their shares in the properties and the charitable purposes.

Earlier this year the Court of Appeal held that when a charity purchases property jointly with a non-charity, the charity can claim relief from SDLT on its share of the property. The relief is available if the charity intends to hold the land for qualifying charitable purposes and the transaction has not been entered into for the purpose of avoiding tax, whether by the buyer or any other person…

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