The tribunals have issued a large number of decisions dealing with residential and non-residential property for SDLT purposes. A point of contention is when land sold with the property is ‘non-residential’ rather than part of the grounds of the house. Many of these cases contain multifactorial assessments of, and analysis of the commerciality of arrangements over, the land in question. As with any evaluative exercise conducted on a case-by-case basis, it can be difficult to unearth key principles. This is compounded by a legal test that can be approached from different starting points. Ultimately, one needs to assess the relationship between the land and the property, considering any commercial use or geographical isolation.
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The tribunals have issued a large number of decisions dealing with residential and non-residential property for SDLT purposes. A point of contention is when land sold with the property is ‘non-residential’ rather than part of the grounds of the house. Many of these cases contain multifactorial assessments of, and analysis of the commerciality of arrangements over, the land in question. As with any evaluative exercise conducted on a case-by-case basis, it can be difficult to unearth key principles. This is compounded by a legal test that can be approached from different starting points. Ultimately, one needs to assess the relationship between the land and the property, considering any commercial use or geographical isolation.
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