CAAV Note 230802: SDLT on Purchase of House with Grazing Land - Withers v Revenue and Customs
The First Tier Tribunal has upheld a taxpayer’s claim in Withers v Revenue and Customs [2022] UKFTT 433 (TC), seeing the use of grazing land and woodland under separate agreements as being mixed use property for SDLT. Directly relevant in England and Northern Ireland, this decision might be referred to in cases concerning Scotland’s LBTT and Wales’ LTT on such properties. This note provides a summary of the decision....