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.

It will review the impact of the ‘ambulance chaser’ who is approaching the claim to obtain an SDLT refund on a refund basis. 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. The course analyses the ‘no hope’ claims to those that are very well set out.

What You Will Learn

This live and interactive course will cover the following:

• The failure of How Developments Ltd in the Upper Tribunal and non-commercial woodland
• The recent success of Guerlain-Desai and how woodlands achieved success despite the amended return
• Achieving the status of woodland not being part of the garden and grounds
• The Upper Tribunal case of Suterwalla and consideration of the grazing agreement
• The paddock in the context of the grounds of the residence
• 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
• The convincing understanding of non-residential property
• Mr and Mrs Bloom, two registered titles, and the sceptic tank
• 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
• SDLT planning from the ‘get go’
• The role of the vendor - ‘future proofing’ the claim for mixed usage
• Farmers selling cottages with commercial land - can it work?

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.