In S Modha v HMRC [2023] UKFTT 783 (TC) (20 September 2023) the First-tier Tribunal (FTT) dismissed the taxpayer’s appeal against an HMRC decision that stamp duty land tax (SDLT) was due on the basis the property in question was a residential property rather than a purchase of a dwelling and non-residential land i.e. mixed property.
On 12 April 2018 the taxpayer purchased a property in Leicestershire for £1 440 000. The property included a five-bedroomed house garages stables tack room garden and paddock. It was agreed that all of these were residential. The property also included an eight-acre field.
Originally the taxpayer paid £130 950 in SDLT on the basis the property was a residential property purchased as a second property. However the taxpayer subsequently submitted an amended SDLT return claiming a refund of £69 450 on the basis that it was...
