In C Brzezicki v HMRC [2024] UKFTT 845 (TC) (20 September) the FTT held that SDLT on the purchase of a six-acre property was chargeable at the rates for mixed-use property rather than at the residential rates. The decision is an unusual one in which the non-judicial member of the tribunal issued a dissenting decision indicating that he would have found the entire property to be residential.
The taxpayer purchased a property consisting of a house and six acres. Two acres of the land bordered the River Meon and were separated from the rest of the property by a man-made carrier stream which facilitated the breeding of wild brown trout. There were two small bridges giving access across the stream. The taxpayer purchased the property with the intention of establishing a fly-fishing business and did so in the months following the purchase. He initially filed an SDLT...
