In our August 2013 Update we reported on the case of The Pollen Estate Trustee Co Ltd and KCL v HMRC1, in which the Court of Appeal ruled that SDLT charity relief is available to the extent that a property is bought jointly with a non-charity purchaser.
As a result of that decision, HMRC are inviting claims for overpaid SDLT from charities that jointly purchased property with a non-charity purchaser, satisfied the relevant conditions, but did not claim the relief. HMRC state that relief is "limited to circumstances where the charity used the greater part of its share of the property for a charitable purpose". Relief will only be available if claimed within relevant time limits.
To view the invitation click here.