Tribunal rubber stamps £341,000 discount on SDLT after HMRC ‘mixed use’ dispute
A First-tier Tribunal has upheld a buyer’s treatment of a Hampstead flat block acquisition as mixed use for SDLT purposes, after finding that land occupied by an electrical substation did not form part of the dwelling’s grounds. The decision preserved a £341,750 SDLT saving and turned on the separate commercial function and leasehold status of the substation land.
