No reasonable enjoyment requirement for gardens and grounds
In Hyman and others v HMRC [2021] UKUT 68 (TCC) (18 March 2021) the Upper Tribunal (UT) held that FA 2003 s 116 does not impose a requirement that gardens and grounds must be needed for the reasonable enjoyment of the dwelling. The land in question for each of the three appeals was or formed part of the gardens and grounds of the relevant house and as a result the residential rates of SDLT applied to each acquisition.
Under s 116 land that is or forms part of the gardens and grounds of a dwelling is residential property and attracts SDLT at the residential rates. The residential rates of SDLT are higher than the non-residential or commercial rates. In each of these cases the taxpayers were seeking to argue that land acquired with a...
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No reasonable enjoyment requirement for gardens and grounds
In Hyman and others v HMRC [2021] UKUT 68 (TCC) (18 March 2021) the Upper Tribunal (UT) held that FA 2003 s 116 does not impose a requirement that gardens and grounds must be needed for the reasonable enjoyment of the dwelling. The land in question for each of the three appeals was or formed part of the gardens and grounds of the relevant house and as a result the residential rates of SDLT applied to each acquisition.
Under s 116 land that is or forms part of the gardens and grounds of a dwelling is residential property and attracts SDLT at the residential rates. The residential rates of SDLT are higher than the non-residential or commercial rates. In each of these cases the taxpayers were seeking to argue that land acquired with a...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
