CAAV Note 240401: Stamp Duty Land Tax - House with Paddock - Harjono v HMRC
This First Tier Tribunal decision concerns the assessment to SDLT of the purchase of a house with a grazing paddock. Should it be assessed at the higher rates for residential property or at the lower rates for mixed property? The taxpayers had submitted a return declaring tax of £124,500 due. HMRC contended that the tax should be £237,750.