Jurisdiction(s):
United Kingdom

FTT finds substantial surrounding fields formed the grounds; acquisition wholly residential for SDLT (Holding v HMRC)

Published on: 01 May 2024

Published by a LexisNexis Tax expert

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Simon and Joanne Holding v HMRC [2024] UKFTT 337 (TC)

The FTT heard an appeal against a closure notice assessing the appellants to SDLT on the footing that a purchase of a property (being a dwelling) together with land was entirely residential for SDLT purposes. The taxpayers contended, unsuccessfully, that a number of fields comprised within the property were not the grounds of the dwelling for the purposes of section 116(1)(b) of the Finance Act 2003 and instead were non‑residential land, with the consequence that the lower non‑residential rates of SDLT ought to have applied to the transaction. HMRC, however, successfully argued that the whole of the land, including the fields, amounted to the grounds of the relevant dwelling for SDLT, so the higher residential rates were engaged. In addressing whether land forms part of the ‘grounds’ of a dwelling, the FTT applied an evaluative approach (the same approach adopted by the FTT in The How Development 1 Ltd), and the FTT...

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