Gordon Keenay gives a personal view on a judgment which goes to the roots of how SDLT operates and touches on the application of anti-avoidance provisions
The Pollen Estate caseThe recent judgment in the case Pollen Estate Trustee Company Ltd and King’s College London [2012] UKUT 277 from the Upper Tribunal is noteworthy in a number of respects. It relates to two appeals where charities and others jointly acquired land and the charities sought relief on their proportions of the purchases. One of the appeals had already been heard in the First-tier Tribunal and a decision released but for juridicial reasons which are not in the public domain that decision was set aside. Both appeals were being heard as first instance hearings. The proper construction of the SDLT statute was found...
