Charities invited to claim overpaid SDLT

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AccountingWEB.co.uk
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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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