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Septic tank formed part of property

04 August 2023
Issue: 4900 / Categories: Tax cases
A J and D A Bloom (TC8866)

The taxpayers bought a property which had two registered titles. One was for a house cottage swimming pool garage stables and equestrian facilities. The other related to 5.6 acres of land on which was situated a sewage treatment plant which facilitated the property and ten neighbouring flats. A tennis court built by the taxpayers was at least partly on the land although the evidence was unclear as to what extent.

The taxpayers claimed the property should be classified as mixed residential for stamp duty land. This was due to the presence of the sewage treatment plant which emitted from time to time a repugnant smell which prevented them and their family from enjoying the land the legal and practical restrictions that the presence of the plant imposed on their residential use of the land affected and the existence of the commercial arrangements...

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