In J Faiers v HMRC [2023] UKFTT 297 (TC) (14 March 2023) the FTT dismissed an appeal by the taxpayer against an SDLT closure notice. HMRC had determined that the land in question remained part of the grounds of the relevant dwelling for the purposes of FA 2003 s 116(1)(b) notwithstanding the presence of an electricity distribution network upon the land which impinged on the taxpayer’s enjoyment of the land.
The taxpayer had initially paid SDLT on the acquisition of the property by reference to the residential rates of SDLT but subsequently amended their land transaction return to reflect a view that the property in question ought to characterised as mixed-use due to the presence of a commercial electricity distribution network on a section of the land (being an electricity pole and overhead cables).
The FTT noted that there were no decided cases involving the presence of electricity apparatus on land...
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