You are here: Home Latest Articles Stamp duty Charities Relief: take care if a joint purchaser! Stamp duty Charities Relief: take care if a joint purchaser! ‹ Prev | Next › Release Date: 20 September 2012 Author: Jonathan Legg Source: Lexology HM Revenue & Customs ("HMRC") has surprisingly won a recent case in the Upper Tax Tribunal relating to Charities Relief (Pollen Estate and Kings College London ("KCL") v Commr HMRC 2012 UKUT 277 (TCC)). The case involved a joint purchase by KCL and one of its senior employees of a residential property in the proportions 46.3% and 53.7% respectively. Readers will be aware that SDLT Charities Relief applies to the acquisition of UK land by a charity where certain conditions are met, including that the property will be held for the charitable purposes. To view the full article, please click here. Please note this is a subscription only website.