cannon-chambers-logo
Menu

Let's discuss how we can help you.

For tax advice and representation with some of the UK’s leading specialist tax advisers please contact Cannon Chambers

Get in touch

SANGEETA MODHA V HMRC

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.

 

You can read the full decision here

You might also be interested in...

L-L-O CONTRACTING LIMITED AND OTHERS V HMRC [2025] UKUT 00127 (TCC)

This was the hearing before the Upper Tribunal of the appellants' claims for overpayment relief from SDLT under paragraph 34 Schedule 10 FA 2003 in circumstances where the appellants had failed to claim Multiple Dwellings Relief ("MDR") in their return or in an amendment to their return, within 12 months...

CHARLIE JOHNSON V HMRC TC/2024/00254

This was a successful appeal by the taxpayer about whether multiple dwellings relief ("MDR") from SDLT applied to his purchase of a residential property with a self-contained annex. In a carefully structured and considered decision the FTT reviewed the evidence thoroughly and held that HMRC's objections concerning the interconnecting doors and shared...
Contact Us