Mills & Reeve wins SDLT case in the Court of Appeal
There have been some interesting Stamp Duty Land Tax (SDLT) cases in the last few months.
First, the Court of Appeal (CoA) has ruled that a charity can claim SDLT charities relief, even if it purchases a property jointly with a non-charity. For some time, HM Revenue & Customs (HMRC) had been asserting that in those circumstances SDLT charities relief would not be available because of the involvement of the non-charity joint purchaser (even though there was no policy reason for this position). However, the CoA decided against HMRC and held that Parliament must have intended a charity to be able to benefit from the relief on joint purchases, although only to the extent of the charity’s interest in the acquired property — thereby giving rise to a partial SDLT charities relief.
Mills & Reeve acted for a consortium of educational institutions that had claimed SDLT charities relief on their joint purchases of residential properties with academic staff…
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