In December 2020 the taxpayers bought a property and filed a stamp duty land tax return on the basis that the property was mixed use – residential and non-residential.
After an enquiry HMRC amended the return to show residential use only. The taxpayers appealed.
The property comprised a large house with a garden tennis court and paddock. The taxpayers said the house garden and tennis court formed a ‘coherent whole’ but they never used the paddock which could not be seen from the house and would not have bought it had there been an option not to. Further the paddock was let on a grazing lease for rent of £1 000 a year which meant the taxpayers did not have to look after it for example cut the grass.
The First-tier Tribunal noted that although HMRC said the property was registered as a single folio...
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.