Paddock did not form part of grounds of dwelling for SDLT purposes.
In HMRC v T Suterwalla and another [2024] UKUT 188 (TCC) (1 July 2024) the Upper Tribunal (UT) dismissed HMRC’s appeal against the decision of the First-tier Tribunal (FTT) that a paddock acquired as part of the purchase of a dwelling did not constitute part of the grounds of the dwelling for the purposes of FA 2003 s 116(1)(b).
The taxpayers acquired a family house with indoor swimming pool gardens which included a pavilion and a tennis court and a paddock. On the same day as the acquisition (but after completion) the taxpayers granted a grazing lease of the paddock for one year to a neighbour for a rent of £1 000 per annum.
The FTT found that the paddock was not part of the grounds of the house and therefore the subject-matter of the acquisition included...
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Paddock did not form part of grounds of dwelling for SDLT purposes.
In HMRC v T Suterwalla and another [2024] UKUT 188 (TCC) (1 July 2024) the Upper Tribunal (UT) dismissed HMRC’s appeal against the decision of the First-tier Tribunal (FTT) that a paddock acquired as part of the purchase of a dwelling did not constitute part of the grounds of the dwelling for the purposes of FA 2003 s 116(1)(b).
The taxpayers acquired a family house with indoor swimming pool gardens which included a pavilion and a tennis court and a paddock. On the same day as the acquisition (but after completion) the taxpayers granted a grazing lease of the paddock for one year to a neighbour for a rent of £1 000 per annum.
The FTT found that the paddock was not part of the grounds of the house and therefore the subject-matter of the acquisition included...
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