This was a decision about whether all the land sold with a country house extending to 40.6 acres formed part of the grounds of the dwelling so that the taxpayers’ purchase of the property was wholly residential instead of mixed-use. Patrick Cannon represented the taxpayers in this in-person hearing in Manchester.
After a careful review of the facts and the witness evidence about the property given in person by Mr Holding, the FTT found that all of the land, including a field that was used all year round for agricultural purposes and which was not visible from the dwelling, did provide amenity and benefit to the dwelling and as such, performed a function in relation to the dwelling as a dwelling. Accordingly, the SDLT due was £603,750 instead of the £219,500 that would have been due if a part of the land was not the grounds of the dwelling.
