In J Averdieck and another v HMRC [2022] UKFTT 374 (TC) (17 October 2022) the First-tier Tribunal (FTT) found that a public access lane running along the taxpayers’ property to a commercial farm did not render that property mixed use for SDLT purposes as it formed part of the grounds of the dwelling.
The taxpayers jointly purchased a property. Initially they paid SDLT on the basis that it was residential property however subsequently they amended their SDLT return to state that the property should have been classed as mixed use and subject to the lower non-residential rate of SDLT. This was the taxpayers asserted because the property contained a public footpath for which they were responsible and which restricted their use and enjoyment of the land. HMRC enquired into the amended SDLT return and issued a closure notice on the basis that SDLT was payable at...
