Charities can claim relief from SDLT on a joint purchase says Court of Appeal

Stamp duty land tax (SDLT) is not payable if the buyer is a charity, who is able to satisfy certain conditions and claim relief. In the joint appeals of (1) The Pollen Estate Trustee Company Limited and (2) Kings College London v HMRC, the Court of Appeal has clarified that if on a joint purchase one of the buyers is a charity but the other is not, relief is available to the charity on the acquisition of their interest…

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