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Extending Stamp Tax Exemptions

Nick Beecham Partner at Field Fisher Waterhouse LLP considers the mounting case for extending stamp tax exemptions to charities established outside the UK (and even outside the EU)
The position under UK domestic Law
The exemption for a 'charity' is given in the following ways for the purposes of stamp taxes:
●     FA 1982 s 129 (stamp duty exemption) — the exemption is given for a 'body of persons established for charitable purposes only or to the trustees of a trust so established'; and
●     FA 2003 Sch 8 (stamp duty land tax (SDLT) exemption) — relief is given to a 'charity' and 'charity' is defined as...

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