Charities invited to claim overpaid SDLT

HMRC has invited charities to put in claims for overpaid stamp duty land tax (SDLT) following the recent Pollen Estate and King’s College London cases.

These include charities which purchased a property jointly with a non-charity, and have used the greater part of their share of the property for charitable purposes.

In June the two organisations [Pollen Estate Trustee Company & King's College London v HMRC] successfully overturned a...

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