Readers’ forum: Possibility of mixed-use relief claim

My client is buying a run down two-bedroom bungalow surrounded by ten acres of accompanying land with great views. The land has always generated a small income – sheep geese and latterly horse liveries. It is situated deep in farmland but the station for a fast train to London is only three miles away and this is pushing up the price so stamp duty land tax liability is more critical.

Following the result of the Upper Tribunal decision in Suterwalla there is the possibility for a mixed-usage SDLT relief claim.

My client’s solicitor is pushing her to obtain vacant possession for the liveries as she has alternative ideas for the land. She is worried however on the impact on the SDLT relief claim?

Can Taxation readers share their thoughts on this scenario?

Query 20 383 – Beach Lover.

What matters more is whether the land...