This case concerned stamp duty land tax and whether an area of woodland formed part of the “grounds” of a property and was therefore “residential property” for the purposes of section 116(1)(b) of the Finance Act 2003. The issue was whether land had to be accessible from the dwelling in order to constitute part of its grounds. The case also concerned the failure to address oral evidence in a delayed decision and whether the appropriate course was to remit the case for reconsideration or to re-make the decision. For more information, please view the judgment below: