United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> The Pollen Estate Trustees Ltd Kings Collge London v HMRC [2012] UKUT 277 (TCC) (03 August 2012)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2012/277.html
Cite as: [2012] UKUT 277 (TCC), [2012] STC 2443

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The Pollen Estate Trustees Ltd Kings Collge London v HMRC [2012] UKUT 277 (TCC) (03 August 2012)

"STAMP DUTY LAND TAX – Charities and Minister of the Crown relief – whether reliefs apply to interest in land acquired by a charity or Minister of the Crown as a tenant in common pursuant to a purchase made through a bare trustee on behalf of the charity or Minister and other non–charitable or Crown joint owners – No FA2003 sections 42 to 44,48 ,49,55, 75A, 76,77,85,103,107,117 and Schedules 8 and 16."

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