SDLT Mixed Use and Recent Cases
Recorded May 2025 · Episode 9 · 5:01
In this episode I examine when a property purchase can be treated as mixed use for stamp duty land tax, so that the lower non-residential rates apply rather than the residential rates and the surcharge. I look at the recent run of tribunal decisions — including Ridgway, Tretyakov and Suterwalla — and what they tell us about how the tribunals are drawing the line between residential and mixed-use property, particularly where land, paddocks or a commercial element accompanies a dwelling. I also consider the practical implications for buyers and their advisers, and the caution needed before making a mixed-use claim.
This podcast is not a substitute for professional advice.