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

2

The stamp duty land tax manual (SDLTM26005) states: ‘Generally, it would be accepted that the purchase of property by a charity registered with the Charity Commissioners in England and Wales or recognised as a charity by HMRC Charities in Scotland or Northern Ireland, which is not bought for re-sale, qualifies for relief’. What does it mean ‘not bought for re-sale’? If a property/land was bought by/gifted to a charity and they planned to sell it for residential development would that mean they had ‘bought it for re-sale’ and charities relief would 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?

The stamp duty land tax manual (SDLTM26005) states: ‘Generally, it would be accepted that the purchase of property by a charity registered with the Charity Commissioners in England and Wales or recognised as a charity by HMRC Charities in Scotland or Northern Ireland, which is not bought for re-sale, qualifies for relief’. What does it mean ‘not bought for re-sale’? If a property/land was bought by/gifted to a charity and they planned to sell it for residential development would that mean they had ‘bought it for re-sale’ and charities relief would 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?

Q&As

When disposing of a charity’s ‘designated land’ and there is a power of sale within the Charities Scheme, is there a requirement to comply with section 121 of the Charities Act 2011 and give public notice of the disposition inviting representations?

When disposing of a charity’s ‘designated land’ and there is a power of sale within the Charities Scheme, is there a requirement to comply with section 121 of the Charities Act 2011 and give public notice of the disposition inviting representations?

Q&As

Practice Area

Private Client

Panel

Q&A Panel

Qualified Year

2012

Experience

Blake Morgan LLP (2008 - 2021)
Save the Children (secondment) (2010 - 2011)
Trethowans LLP (2022 - Present)

Membership

Charity Law Association

Qualifications

LPC (2007)
LLB (2006)

Education

College of Law, Guildford (2006 - 2007)
University of Portsmouth (2003 - 2006)

Lexis+

Clear, practical guidance for all legal professionals

If you expected to see yourself on this page, click here.