An SDLT appeal concerning the purchase of a landed property with large grounds. which included some woodland.
The question was whether the woodland was within the “garden or grounds”, and therefore “residential property” under s. 116(1)(b) FA 2003.
An SDLT appeal concerning the purchase of a landed property with large grounds. which included some woodland.
The question was whether the woodland was within the “garden or grounds”, and therefore “residential property” under s. 116(1)(b) FA 2003.