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SDLT: How woodland is residential

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Natasha Herron explains that woodland must be shown to be commercially exploited for it to be classified as non-residential for Stamp Duty Land Tax (SDLT) purposes.

18th Nov 2021
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The How Development 1 Ltd (How Development) challenged HMRC’s view that the woodland within the curtilage of a country house was residential land, and thus the whole was not a mixed use purchase for SDLT (TC08194).

Facts

How Development purchased ‘The How’ estate for £2.8m in 2018. The estate comprised of a main house, lodge house, outbuildings, areas formerly used as market gardens, orchards, gardens and large grounds set in 15.7 acres. Included within the estate was a wooded area to the south comprising of approximately two acres. The wooded area was not easily accessible by the inhabitants and runs alongside an ancient nature reserve known as The Thicket.

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Replies (6)

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By Paul Crowley
18th Nov 2021 19:06

Much appreciated
Not unusual for taxpayers and their agents to argue reversely according to the tax result
Which is exactly what HMRC do as well

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By Justin Bryant
19th Nov 2021 09:52

They must be wondering How they lost. The above article would have benefited from comparing and contrasting Sloss v Revenue Scotland: http://taxtribunals.scot/decisions/[2021]%20FTSTC%201.pdf

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Replying to Justin Bryant:
paddle steamer
By DJKL
22nd Nov 2021 14:14

Is Sloss not re grazing lets rather than woodland?

(interestingly I have "met" Mr Sloss on a zoom call, we did some business with one of his companies)

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Replying to DJKL:
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By Justin Bryant
22nd Nov 2021 16:39

Yes; that's the point i.e. taxpayer was successful in Sloss re grounds for that reason.

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By devijohn321
10th Dec 2021 07:20

it is really that possible

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By Justin Bryant
31st Mar 2023 17:01

Taxpayer lost UT appeal. The decision looks basically correct to me: https://caselaw.nationalarchives.gov.uk/ukut/tcc/2023/84

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