Home › Forums › Patrick Cannon › Mixed use. Is Common Land residential? › Reply To: Mixed use. Is Common Land residential?
29th March 2019 at 2:44 pm
#3292
Keymaster
Steve, I think that a good case can be made for the common land being non-residential even if HMRC were to argue that it subsists for the benefit of the house and garden, and so Table B ought to apply. By the way I have recently had two cases where HMRC have suddenly and unexpectedly abandoned their challenge to mixed use prior to having to draft their statement of case, in cases of houses with large grounds and so I would encourage taxpayers to appeal and notify the appeal to the tax tribunal where appropriate and see what then happens.