This was an appeal about mixed residential and non-residential property and whether an 8-acre field that sloped away at the bottom end of a large garden and paddock was a part of the “grounds” of the dwelling and as such, liable to SDLT at the rates in Table A.
The FTT held that because the field was contiguous, that 8 acres was not an unusual size of land for this house in this location, that there was nothing to prevent the field from being used for residential purposes at the time of completion, and the field had no commercial use it was available for use with the dwelling and so attracted the rates of tax in Table A.
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