The How Development 1 Ltd v HMRC [2021] UKFTT 248

Citation:

[2021] UKFTT 248

Judgment Date:

15 January 2021

Barrister:

This case concerned stamp duty land tax and whether woodland within the curtilage of a country house constituted part of the “garden or grounds” of the residence. The Tribunal held that the woodland formed part of the garden or grounds and was therefore residential property. The property was not considered to be mixed-use for SDLT purposes. Accordingly, the appeal was dismissed.