The First-tier Tribunal was not in error in concluding that a paddock did not form part of the grounds of a dwelling house, such that non-residential rates of stamp duty land tax applied due to mixed residential and non-residential use of the property.  

Summary 

The First-tier Tribunal (FTT) was not in error in concluding that a paddock did not form part of the grounds of a dwelling house, such that 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, a married couple (S) acquired a property in Henley-on-Thames, which included a garden, tennis court and paddock. On the same date as S 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