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Fields provide an amenity to the farmhouse

09 May 2024
Issue: 4936 / Categories: Tax cases

S and J Holding (TC9141

The taxpayers bought a substantial property which comprised a farmhouse gardens swimming pool outbuildings equestrian facilities paddocks and fields. The total area was about 41 acres.

They claimed the fields were non-residential property so that the lower non-residential rate of SDLT applied.

HMRC disagreed saying the whole property including the fields constituted grounds of the dwelling therefore the residential rates applied.

The First-tier Tribunal noted that tribunals had adopted an evaluative approach to determining what comprised grounds of a dwelling after the Upper Tribunal decision in How Development 1 Ltd v CRC [2023] UKUT 0084 (TCC).

The tribunal said the most significant factor in identifying the grounds of a dwelling was the nature of the dwelling and the land and the relationship between the dwelling and the land. In the instant case at the time of the transaction ...

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