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Short shrift
Key points
- The footpath was a lane which provided access to the taxpayers’ and other people’s properties.
- The fact that a farmer and other householders used the lane for access did not make its use commercial.
- HMRC has been cracking down on SDLT mixed use claims and cases going through the tribunals are numerous.
- Mixed use SDLT for the purchase of small farms of commercial use and a residence can still qualify under the current legislation.
The purchase of a farm has many potential reliefs from rollover relief for capital gains tax to possible inheritance tax relief on death or gifting. The stamp duty land tax benefit of mixed usage has been in the spotlight particularly for uncommercial smallholdings.
The First-tier Tribunal decision in J and C Averdieck (TC8623) dealt with a claim which attempted to widen the availability of the relief attracting the attention of...
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