‘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.’
Judges:
Lord Justice Lewison
Lady Justice Simler
And
Lord Justice Snowden
Citations:
[2022] EWCA Civ 185
Links:
Jurisdiction:
England and Wales
Stamp Duty
Updated: 16 April 2022; Ref: scu.672023