The Pollen Estate Trustee Company Limited and King's College London v The Commissioners for HM Revenue and Customs: [2012] UKUT 277 (TCC)

Upper Tribunal Tax & Chancery decision of Mr Justice Warren and Judge Herrington on 03 August 2012.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 1 December 2016

• Category: Tax
• Release date: 3 August 2012

Read the full decision in (1) The Pollen Estate Trustee Company Limited (2) King’s College London v The Commissioners for HM Revenue and Customs: [2012] UKUT 277 (TCC).

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.

Published 1 December 2016