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Goodfellow v HMRC decision on SDLT and mixed use

The First Tier Tribunal in a case following Hyman has found a property to be entirely residential

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The decision here http://financeandtax.decisions.tribunals.gov.uk//Aspx/view.aspx?id=11464 of the First Tier Tribunal released on 16 December 2019 follows hot on the heels of Hyman and is also about whether a property counted as mixed use property for stamp duty land tax rather than as residential.  The judge gave short shrift to the argument that the property was mixed use because of the use of a room above the garage as an office from which to run a business.  The use by neighbours of the paddocks for their horses was not enough to take them outside of the the "grounds" of the house.

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By Justin Bryant
13th Jan 2020 09:39

For he's an unjolly Goodfellow presumably? (I’m very surprised this taxpayer (and/or Cornerstone) wasted their resources on this hopeless looking case.)

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By AnnAccountant
21st Jan 2020 16:47

That argument is nothing compared to some of the schemes/arguments I've seen Cornerstone promoting - and mainly getting away with without enquiry (or disclosure) over the years.

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Replying to Justin Bryant:
Hallerud at Easter
By DJKL
21st Jan 2020 17:02

You can always try the Goodfellowe MP books by Michael Dobbs (though frankly not my favourite Michael Dobbs books, I struggled to get through the two I read)

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