The appellant's acquisition of a property was a chargeable transaction in which the interests in land comprised a ‘mixed use’ (i.e., residential and non-residential use) acquisition with the result that non-residential property stamp duty land tax rates applied. 

Summary 

The appellant's acquisition of a property was a chargeable transaction in which the interests in land comprised ‘mixed use’ (i.e., residential and non-residential use) with the result that non-residential property stamp duty land tax (SDLT) rates applied. 

Background 

The appellant (the executor of her late husband’s estate) and her husband had purchased a property (WP) on 9 January 2019, for £7,900,000. WP was a