This decision of the FTT turned on whether the presence of a pole and electricity cables overflying a garden meant that the part of the garden affected was not a residential property for SDLT purposes. The taxpayer was represented by Patrick Cannon, and the decision contains a useful survey of the decisions of the tribunals and the Court of Appeal on the meaning of “garden or grounds” within section 116(1)(b) FA 2003.
The decision helpfully explains the principles to be applied in deciding whether the property acquired is of mixed residential and non-residential use or not. The decision also considers the extent of any commercial use needed before the land affected will not form a part of the garden or grounds of the dwelling.
You can read the full decision here
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