Hyman and Others v Revenue and Customs: CA 17 Feb 2022

‘The acquisition of an interest in land may attract stamp duty land tax (‘SDLT’). SDLT is charged at a different rate depending on whether the relevant land consists entirely of residential property on the one hand; or consists of or includes property that is not residential property on the other. The former rate is higher than the latter. The definition of ‘residential property’ includes ‘land that is or forms part of the garden or grounds’ of a dwelling. The issue on this appeal is whether there is an objective quantitative limit on the extent of the garden or grounds that fall within the definition.’


Lord Justice Lewison
Lady Justice Simler
Lord Justice Snowden


[2022] EWCA Civ 185




England and Wales

Stamp Duty

Updated: 16 April 2022; Ref: scu.672023