A busy public right of way which was purchased as part of a property acquisition was not part of the grounds of the appellants’ house, such that the property did not consist of entirely residential property, and consequently the lower rate of SDLT for non-residential or mixed use applied.  

The appellants jointly purchased a property in Marlow for £4.5m, which included a house, garden, wall, gate, towpath, chain fence, and riverside (i.e., a bank of grass alongside the River Thames). The appellants filed a stamp duty land tax (SDLT) return on 30 June 2023, declaring that the property was residential. SDLT of £586,250, as shown on the return, was paid to HM Revenue and Customs (HMRC). However, the appellants subsequently sought to amend the;