The taxpayer argued that the grounds were mixed use (giving a lower SDLT liability) because of a public right of way, but the FTT held that they were residential and not mixed use – Averdieck v HMRC –  UKFTT 374 (TC).
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Stamp Duty Land Tax is a well-written, user-friendly guide to the complexities of SDLT, written for accountants, solicitors and other tax professionals, with plenty of worked examples. Topics covered include basic principles, leasehold transactions, partnerships, trusts, reliefs, anti-avoidance legislation and recent tribunal decisions. Full reference is made throughout to relevant legislation, case law and guidance from HMRC.