The purchase of a dwelling house included woodlands which were held not to form part of the garden and grounds of the dwelling. 

On 15 January 2021, the appellant purchased a dwelling house (DH), which comprised a six-bedroom property set in 16.6 acres of land, including a triple garage, outbuildings, approximately four acres of private formal gardens, and approximately 12 acres of mature woodlands at the rear of the property. The appellant submitted her stamp duty land tax (SDLT) return on the basis that the property transaction was residential. On 1 April 2021, the appellant’s representative (CT) wrote to HM Revenue and Customs (HMRC) making amendments to the SDLT return on the basis that non-residential property was included in the transaction and requesting a partial refund of SDLT paid.  

HMRC opened a check into the amended SDLT return. CT responded, asserting that the woodlands to the rear of the property were non