Gary Withers v The Commissioners for HMRC

Gary Withers v The Commissioners for HMRC

The Tribunal found that the grazing land and Woodland Trust land were used for separate, self-standing commercial and ecological purposes, not as an appendage to the dwelling. Therefore, these areas did not form part of the 'garden or grounds' of the residential property under section 116(1)(b) Finance Act 2003. The property was not wholly residential, and the appeal was allowed.

Parties
Appellant: Gary Withers; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
07 February 2024
Procedural Posture
Tax Appeal / First Tier Tribunal Judgment
Outcome
Appeal allowed
Legal Topics
Stamp Duty Land Tax, Residential Property Definition, Mixed Use Property, Finance Act 2003
Tax Law Stamp Duty Land Tax Residential Property Definition Mixed Use Property Finance Act 2003

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Parties

Gary Withers

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / First Tier Tribunal Judgment

Legal Issues

  1. 1 Whether the property purchased was wholly residential or included non-residential land for SDLT purposes
  2. 2 Whether the grazing and Woodland Trust land formed part of the 'garden or grounds' of the dwelling under section 116(1)(b) Finance Act 2003

Ratio Decidendi

The Tribunal found that the grazing land and Woodland Trust land were used for separate, self-standing commercial and ecological purposes, not as an appendage to the dwelling. Therefore, these areas did not form part of the 'garden or grounds' of the residential property under section 116(1)(b) Finance Act 2003. The property was not wholly residential, and the appeal was allowed.

Court Disposition

Appeal allowed

Orders

  • The closure notice increasing SDLT to £212,500 is set aside.
  • The property is to be treated as mixed-use for SDLT purposes.