A paddock acquired with and adjoining a house and garden in the countryside was part of the house’s ‘grounds’ for stamp duty land tax purposes.
The appellant acquired the property in January 2017 for £1,332,500. Its total area was about three acres and comprised: (1)â¯A three bedroom house; (2)â¯A detached double garage; (3)â¯A garden to the rear of the house; and (4)â¯A grass-covered field known as the ‘paddock’.
The paddock was a grass-covered field of about 1.1 acres, situated behind the rear garden, enclosed by hedging and post and rail fencing. In 1983, the paddock formed part of a neighbouring farm. For many years (up to and including January 2017) the paddock had been covered in grass and was therefore potentially usable for pasture (i.e. grazing animals).
HM Revenue and Customs
