Inngrays Limited v HMRC [2026] UKFTT 1478 (TC)
29th October 2026
The First-tier Tribunal allowed the taxpayer's appeal, holding that the purchase of a house, which had an electrical substation in part of its garden, was charged at "mixed use" rather than "residential" rates of SDLT. The Tribunal found that the substation had a long-standing, self-standing commercial function, separate from and unconnected with the residential use of the house.
Michael Collins, instructed by McCarthy Denning, represented the taxpayer.
Read the judgment here: https://caselaw.nationalarchives.gov.uk/ukftt/tc/2026/1478