- 29th March 2019 at 2:36 pm #3287
The land in questions consists of a house and gardens, and an expanse of common land outside of those gardens. This land is common land, consists of a copse, a public footpath, and some neighbours have an access road on part of it.
It has numerous covenents that prevent any type of development or usage, and has full public rights of way across it. It is very clearly segregated from the hedged / gated gardens that would be considered part of the house, and is regarded as an important part of the town common.
The question is: does this common land fall within or outside the definition of residential, as I think would be considered in judging if a mixed-use classification were appropriate?29th March 2019 at 2:44 pm #3292
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.
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