In C Goodfellow and another v HMRC [2019] UKFTT 750 (TC) (16 December 2019) the FTT rejected a claim that SDLT should be charged on the purchase of a family home on the basis of mixed-use.
The taxpayers purchased a property described in the land agent’s particulars as a family home set in about 4.5 acres with six bedrooms gardens swimming pool garaging stable yard and paddocks. They had initially paid SDLT on the basis that the property was residential but subsequently submitted a claim for relief for overpaid tax asserting that the property had been misclassified as residential and should have been treated as mixed use with the result that SDLT of £48 500 was repayable. The space above the garage was used as an office for Dr Goodfellow’s business and the stable yard and paddocks were let to a...
