SDLT housebuilders relief

We have received the following reply from HMRC in response to our letter raising the question whether partial relief would be available where the members of an LLP or the partners in a partnership consist of qualifying and non-qualifying house building companies following the Court of Appeal decision in Pollen Estate Trustee Co Ltd v HMRC

HMRC response:

“I am able to confirm that partial relief would not be available in the circumstances outlined.

We consider the decision in the Pollen case relates solely to transactions involving a charity as a joint purchaser, this is based on the appeal being allowed on the ‘narrow ground that para 1 Schedule 8 should be interpreted’ in the way set out in the judgement. We have specifically legislated for those scenarios in para 3A Schedule 8 FA03. As a result, for all other reliefs to be available, all of the purchasers must meet the relevant conditions.”