Mixed-Use Properties & SDLT - The Complexities Uncovered

Introduction

This virtual classroom seminar is aimed at tax professionals and commercial property lawyers trying to fight through the mixed use SDLT criteria and why some cases succeed, and some cases fail at tribunal. This is in the context of the business and farming use of the commercial property. The focus of this presentation is on residences with land.

It will review the impact of the SDLT mixed use ‘ambulance chaser’ who is approaching the claim to obtain an SDLT refund often on the basis of rectification. The importance of the submission of well set out claims from the outset.

It will review the different types of eligibility from a range of woodlands to paddocks cases. The course analyses the ‘no hope’ claims that fail to those that are very well set out and succeed. The emphasis is on farming and equine tax knowledge and the plethora of tax tribunal cases.

What You Will Learn

This live and interactive course will cover the following:

• The Upper Tribunal case of Suterwalla and consideration of the grazing agreement and the “revival of the paddock”The failure of How Developments Ltd in the Upper Tribunal and non-commercial woodland
• The success of Guerlain-Desai and how woodlands achieved relief despite the amended return
• Achieving the status of woodland not being part of the garden and grounds, although commercial use
• The paddock usage in the context of the grounds of the residence
• The importance of the status of the commercial arrangement at the date of the completion of the purchase of the property
• The definition of residential property FA 2003 s.116 in the SDLT context
• The convincing understanding of non-residential property
• Mr and Mrs Bloom, two registered titles, and the sceptic tank not qualifying
• Kozlowski v HMRC - the irrelevant purchase lease and the time of purchase of the property
• The need for commercial use at the time of purchase
• The success of Withers - the commercial operation
• The failure of Averdieck - the lane was not enough to prove commercial use
• SDLT planning from the ‘get go’
• The role of the vendor - ‘future proofing’ the claim for mixed usage SDLT
• Farmers selling cottages with commercial land to enable a qualification for mixed usage and making the residential property more attractive in a difficult market

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.