Hyman v HMRC

In D Hyman and others v HMRC [2022] EWCA Civ 185 (17 February 2022) the Court of Appeal agreed with the Upper Tribunal (UT) and held that land that is or forms part of the garden or grounds of a dwelling is not limited by a requirement that it is for the reasonable enjoyment of the dwelling. The extensive grounds of the two dwellings in this case were held to be residential property for SDLT purposes and attracted the higher residential rates of SDLT.

Under FA 2003 s 116  land that is or forms part of the gardens and grounds of a dwelling is residential property and attracts SDLT at the residential rates. The taxpayers were seeking to argue that land acquired with a dwelling did not form part of the garden or grounds of the dwelling so that the acquisition of the dwelling with the land...