- SDLT—no reasonable enjoyment requirement for gardens and grounds (Hyman and others v HMRC)
- Why it matters
- Case details
Tax analysis: In Hyman and others v HMRC, the Upper Tribunal (UT) held that section 116 of the Finance Act 2003 (FA 2003) does not impose a requirement that gardens and grounds must be needed for the reasonable enjoyment of the dwelling. The land in question for each of the three appeals was, or formed part of, the gardens and grounds of the relevant house and as a result, the residential rates of stamp duty land tax (SDLT) applied to each acquisition.
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