Malcolm Finney takes a look at a recent First-tier Tribunal decision that could affect the stamp duty land tax liability on the purchase of certain dwellings.
The stamp duty land tax (SDLT) legislation does not provide any definition of the phrase ‘garden or grounds’ and thus it is assumed that it should take its ordinary meaning.
The First-tier Tribunal (FTT) in Hyman v HMRC [2019] UKFTT 490 TC) was called upon to consider what precisely is its ordinary meaning, which would then determine the rates of SDLT applicable to Mr and Mrs Hyman’s purchase.
Mixed use?
Mr and Mrs Hyman had purchased a residential property (i.e. a building that is used as a dwelling and land that is or forms part of the garden or grounds of the dwelling including a building on
