SDLT: no reasonable enjoyment requirement for gardens and grounds
In D Hyman and others v HMRC [2022] EWCA Civ 185 (17 February 2022) the Court of Appeal agreed with the Upper Tribunal (UT) and held that land that is or forms part of the garden or grounds of a dwelling is not limited by a requirement that it is for the reasonable enjoyment of the dwelling. The extensive grounds of the two dwellings in this case were held to be residential property for SDLT purposes and attracted the higher residential rates of SDLT.
Under FA 2003 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 taxpayers were seeking to argue that land acquired with a dwelling did not form part of the garden or grounds of the dwelling...
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SDLT: no reasonable enjoyment requirement for gardens and grounds
In D Hyman and others v HMRC [2022] EWCA Civ 185 (17 February 2022) the Court of Appeal agreed with the Upper Tribunal (UT) and held that land that is or forms part of the garden or grounds of a dwelling is not limited by a requirement that it is for the reasonable enjoyment of the dwelling. The extensive grounds of the two dwellings in this case were held to be residential property for SDLT purposes and attracted the higher residential rates of SDLT.
Under FA 2003 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 taxpayers were seeking to argue that land acquired with a dwelling did not form part of the garden or grounds of the dwelling...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
