[2020] UKFTT 0127 (TC)

Judge Zachary Citron

Decision released 11 March 2020

Stamp duty land tax – Different rates for residential and non-residential property – Grassy field adjoining countryside house and garden – Part of the grounds of the house? – Yes – Appeal dismissed.

Stamp duty land tax (‘SDLT’) – Application of non-residential rates – FA 2003, s. 55(1B) – Whether subject-matter of transaction wholly residential or mixed-use – Whether grassy field adjoining house and garden part of grounds – FA 2003, s. 116(1) – Yes – Subject-matter wholly residential – Appeal dismissed.

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