Kirsteen Hook

Partner, Trethowans LLP

Kirsteen is a specialist charities solicitor and Partner at Trethowans with over 10 years’ experience advising charities and not-for-profit organisations on a wide range of matters including governance, risk prevention and management, structures, formation and incorporation, trading, trustee changes and responsibilities, contracts, mergers, collaborations and partnering ventures.

She has significant experience dealing with regulators, in particular the Charity Commission, Privy Council Office and the Department for Education, and provides training and writes articles and newsletters for the sector.

Kirsteen has been recognised as a 'Rising Star' in the 2020, 2021, 2022 and 2023 Legal 500 for Charities and Not-for-Profit.

Contributed to

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The stamp duty land tax manual (SDLTM26005) states: ‘Generally, it would be accepted that the purchase of

Q&A

This Q&A considers a scenario in which a property/land was bought by/gifted to a charity and the charity plans to sell the property for residential development. Would this mean the charity had ‘bought it for resale’ under the stamp duty land tax manual (SDLTM26005), therefore meaning charities relief does not apply? Is this the case even if they had bought it/been gifted it as an investment from which the profits are to be applied to the charitable purposes of the charity?

Private Client