A paddock did not form part of the grounds of a dwelling house, so non-residential rates of stamp duty land tax applied due to mixed residential and non-residential use of the property.  

Summary 

A paddock did not form part of the grounds of a dwelling house, so non-residential rates of stamp duty land tax (SDLT) applied due to mixed residential and non-residential use of the property.  

Background 

On 11 December 2020, the appellants acquired a property in Henley-on-Thames, which included a garden, tennis court and paddock. On the same date as the appellants completed the purchase of the property, they granted a grazing lease of the paddock for one year to an individual (P) at an annual rent of £1,000. The lease described the “permitted use” as “use for grazing up to 2 horses for [P’s] private purpose only.” The appellants granted&