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Issue:
4898
/
Categories:
Comment & Analysis
, Capital gains tax
, FA 2003
, stamp duty land tax
, Capital Gains
Woodland idyll
Key points
- Taxpayer appealed against the First-tier Tribunal that there was no evidence of commercial use.
- Accessibility is only a factor on whether land should be viewed as grounds of a dwelling for stamp duty land tax.
- Nothing in ‘grounds’ requires them to be residential.
- In Suterwalla the First-tier Tribunal accepted that a paddock was commercial in nature.
- For land to constitute ‘grounds’ for SDLT purposes there will need to be some kind of functional relationship between them and the dwelling.
This is the very question that was put to the Upper Tribunal in The How Development Ltd v CRC (UT/2021/000065) (The How) after the decision of the First-tier Tribunal (TC8194) was appealed by the taxpayer.
Notwithstanding the effort that goes into creating tax statutes inevitably the exact meaning to be given to words in legislation – in this case ‘grounds’ for the purposes of...
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