DANIELLE AND EMMA SEXTON V HMRC TC/2022/00160

Patrick Cannon represented the taxpayers in this appeal relating to the purchase of a long lease of a flat which came with an easement allowing the use of a communal garden in a square adjacent to the building housing the flat. The tribunal held that this was not a purchase of mixed-use land and the decision contains a helpful analysis of the meaning of “the main subject matter” of a land transaction in section 43(6) FA 2003

You can read the full decision here