Max Schofield (Devereux Chambers) reviews recent case law on whether land sold with the property is ‘non-residential’, rather than part of the grounds of the house, for SDLT purposes.
Eric Morecambe once joked: ‘My neighbour asked if he could use my lawnmower. I told him of course he could so long as he didn’t take it out of my garden’. For SDLT purposes what qualifies as your garden (or grounds) is not a laughing matter.
In the case of Hyman and another v HMRC [2022] EWCA Civ 185 Lewison LJ said in relation to disputes over whether parcels of land might not be included under the definition of residential property: ‘I do not doubt that there will be cases in which there is room for reasonable disagreement’. Well a quick database search of the number of FTT cases dealing with the issue of ‘mixed use’...
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Max Schofield (Devereux Chambers) reviews recent case law on whether land sold with the property is ‘non-residential’, rather than part of the grounds of the house, for SDLT purposes.
Eric Morecambe once joked: ‘My neighbour asked if he could use my lawnmower. I told him of course he could so long as he didn’t take it out of my garden’. For SDLT purposes what qualifies as your garden (or grounds) is not a laughing matter.
In the case of Hyman and another v HMRC [2022] EWCA Civ 185 Lewison LJ said in relation to disputes over whether parcels of land might not be included under the definition of residential property: ‘I do not doubt that there will be cases in which there is room for reasonable disagreement’. Well a quick database search of the number of FTT cases dealing with the issue of ‘mixed use’...
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