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Grounds of property did not include paddock

04 July 2024
Issue: 4944 / Categories: Tax cases
CRC v T and Z Suterwalla, Upper Tribunal (Tax and Chancery Chamber), 1 July 2024

The taxpayers bought a property which comprised a house with indoor swimming pool gardens which included a pavilion a tennis court and a paddock. On the same day they granted a grazing lease of the paddock for one year to a neighbour. HMRC refused their claim that the property was mixed use – residential and non-residential - for stamp duty land tax.

The First-tier Tribunal allowed the taxpayers’ appeal. HMRC appealed to the Upper Tribunal. This was on the grounds the First-tier Tribunal erred in treating the grazing lease as relevant when considering whether the paddock was part of the grounds. In any event the tribunal had erred in deciding the paddock did not form part of the residential property.

The Upper Tribunal considered the First-tier Tribunal had adopted the correct approach in finding that the paddock was not part of the grounds of the house....

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