Jurisdiction(s):
United Kingdom

HMRC v Brzezicki [2026] UKUT 125 (TCC): UT rejects mixed-use SDLT; ‘grounds’ include contiguous island and stream; commercial use post-completion irrelevant

Published on: 23 March 2026

Published by a LexisNexis Tax expert

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HMRC v Brzezicki [2026] UKUT 125 (TCC)

The taxpayer acquired a dwelling with six acres of land in total. Two acres ran alongside the River Meon and were cut off from the remainder by an artificially engineered carrier stream used to support the breeding of wild brown trout. Access over the water was by two modest timber foot bridges. He bought the property intending to launch a commercial fly‑fishing enterprise, which he proceeded to establish in the months immediately after completion. An amended SDLT return was then submitted applying the non‑residential bands on the footing that the property was of mixed use. HMRC subsequently issued a closure notice asserting the holding was residential, prompting an appeal. The FTT ultimately upheld that appeal, deciding that the two‑acre ‘island’ and the stream did not form part of the house’s garden or grounds. The UT, however, held that the FTT had fallen into a number of significant errors of law when arriving at that conclusion. The initial error was that, in adopting the multi‑factorial...

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