05 July 2012
Orsman (TC1921)
The taxpayer bought a house in March 2010. She paid £258,000 but said £8,000 related to chattels, reducing the stamp duty land tax (SDLT) liability to £2,500: 1% of the value.
HMRC opened an enquiry into the SDLT return and decided the garage units valued at £800 were fixtures and therefore formed part of the land. As a result, the taxpayer’s SDLT was increased to 3%, giving rise to tax of £7,524.
The taxpayer appealed.
The First-tier Tribunal agreed with HMRC that the garage units were fixed to the property and were part of the land.
The taxpayer’s appeal was dismissed.
