The appellants purchased a property on 21 March 2016. The property was described in the land agent’s particulars as a ‘fantastic family home set in about 4.5 acres within the sought after New Forest National Park’ with six bedrooms, gardens, swimming pool, garaging, stable yard and paddocks. The property cost £1,775,000, on which the appellants paid stamp duty land tax (SDLT) of £126,750, having entered the property as residential on their SDLT1 return.
On 30 October 2017, a claim (under FA 2003, Sch 10, para 34) was made seeking relief on SDLT which it was said had been overpaid. It was asserted that the property had been misclassified as residential and should have been entered as mixed use. HMRC rejected the appellants’ claim that the property was mixed use. The appellants appealed.
The first appellant stated that he used the room above the garage as an office for his company. The stable opened into a courtyard. ;
