Gary Withers v The Commissioners for HMRC
Decision date: 31 May 2024
Neutral citation: [2022] UKFTT 433 (TC)
Overall AI summary confidence: high
Short overview
This short overview is intended to summarise the case, issues and outcome so far as they are supported by the judgment.
AI confidence in this short overview: high
This appeal concerned whether parts of a 39‑acre purchase (Lake Farm) formed the dwelling's "garden or grounds" for SDLT. The Tribunal found on the facts that c.20 acres grazed under a grazing agreement and c.8.5 acres subject to a Woodland Trust arrangement had separate, self‑standing uses and therefore were non‑residential land. HMRC's closure notice was quashed and the appeal allowed.
Ratio decidendi
This summary is intended to identify the ratio decidendi, meaning the legal reasons for deciding and the binding part of the decision.
AI confidence in this ratio decidendi summary: high
Adjoining land will not count as the garden or grounds of a dwelling where its use or function is a self‑standing purpose rather than an appendage supporting residential use; longstanding grazing organised commercially (with water, feeding, fencing and rental/ancillary benefits) and land under separate environmental/management obligations can therefore be excluded from residential land for SDLT.
Obiter dicta
This summary is intended to identify obiter dicta, meaning observations made by the way that were not necessary to deciding the case and are not binding.
AI confidence in this obiter dicta summary: medium
The judgment indicates that features such as fencing, visibility or accessibility from the dwelling are not determinative; extent has no fixed acreage limit but is a relevant factor alongside use and layout; and contributions in kind or cost‑sharing may still point to a commercial or separate use.