United Kingdom Case Law

Averdieck & Anor v Revenue And Customs (STAMP DUTY LAND TAX - residential and non-residential rates of tax - were the grounds mixed use because of a public right of way - no)

Averdieck & Anor v Revenue And Customs (STAMP DUTY LAND TAX - residential and non-residential rates of tax - were the grounds mixed use because of a public right of way - no) [2022] UKFTT 374 (TC) (17 October 2022)

The tribunal held that a lane crossed by a public right of way still formed part of the residential grounds of the property for SDLT, so the appeal failed.

• Stamp duty land tax
• Residential property
• Mixed use property
• Public right of way
• Stamp-duty-land-tax
• Mixed-use-property

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Averdieck & Anor v Revenue And Customs (STAMP DUTY LAND TAX - residential and non-residential rates of tax - were the grounds mixed use because of a public right of way - no)

Averdieck & Anor v Revenue And Customs (STAMP DUTY LAND TAX - residential and non-residential rates of tax - were the grounds mixed use because of a public right of way - no) [2022] UKFTT 374 (TC) (17 October 2022)

The tribunal held that a lane crossed by a public right of way remained part of residential grounds, so the property was not mixed use for SDLT.

• Stamp duty land tax
• Residential property
• Mixed use property
• Public right of way
• Stamp-duty-land-tax
• Residential-property

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[J & O Operations Limited and another]; Eloise Mulligan and Grace Wong (Appellants) v The Kingston & Saint Andrew Corporation (Respondent)

The Privy Council held that St Lucia Way had been dedicated to public use, so no private easement of way or parking right arose by implication or necessity.

• Implied easements
• Public right of way
• Easement by necessity
• Easement by common intention
• Prescription
• Implied-easements

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