TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Stamp Duty Land Tax – Charities Refund Claims

In light of the Court of Appeal judgment in the cases A3/2012/2784 and 2808, HMRC invite claims for any overpaid SDLT from charities that purchased a property jointly with a non-charity purchaser, satisfied the relevant conditions for relief, but did not claim the relief. It is important to note that claims made after the expiry of the 12 month amendment period will be time-barred. Further information on the Court of Appeal judgment, the procedures for making a claim and the amount of SDLT due including any interest is available from the HMRC website.