In 2018, HMRC quietly changed its approach to stamp duty land tax on mixed-use property, making it much more difficult to claim the Table B rates of SDLT, and ignoring their existing published guidance on SDLT.
As of June 2019, HMRC has updated its guidance on the meaning of ‘garden or grounds’, marking its previous SDLT guidance irrelevant.
However, the updated guidance has sparked confusion, as it does not distinguish between land that is required for the enjoyment of the dwelling and land that is not.
Patrick Cannon has recently written an article for Taxation Magazine on HMRC’s revised guidance as a follow-on from his 2018 article on HMRC’s change of practice.
The recent article reflects on the pre-existing article, examines and evaluates HMRC’s new guidance, and analyses the Hyman case (July 2019), in which HMRC’s new guidance was not considered.
You can read the full article here.