Woodlands form part of the property

The taxpayer a property developer bought a property comprising a main house lodge outbuildings and substantial grounds including gardens orchards and a woodland. It claimed the mixed-use rate of stamp duty land tax applied on the basis that the woodland did not part of its grounds.

HMRC refused saying the woodland formed part of the garden or grounds of the dwelling within FA 2003 s 116(1)(b) and the First-tier Tribunal agreed.

The taxpayer appealed to the Upper Tribunal. The judge here agreed with many of the findings of the First-tier Tribunal but was concerned that there was no reference in its decision to the extensive oral evidence given by the planning consultant. Given that the First-tier Tribunal judge who was now retired had taken a year to produce his decision and that his notes taken at the hearing were not available ...