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Property acquisition was chargeable based on ‘mixed’ residential and non-residential use

By Mark McLaughlin, February 2026

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

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