Pollen Estate Trustee Co Ltd & Ors v Revenue & Customs Commissioners (2013)
Judgment Date: 26 Jun 13
Summary Where a charity acquired property, the exemption from stamp duty land tax provided by the Finance Act 2003 Sch.8 applied in respect of that proportion of the beneficial interest that was attributable to the undivided share held by the charity for qualifying charitable purposes. Facts The appellants (P and K),...