Q&As

Would a farmhouse with 26 acres of land be considered as residential or mixed for the purposes of the 3% surcharge?

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Produced in partnership with Sean Randall of Blick Rothenberg
Published on: 04 December 2020
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It depends. The size of the land indicates to some extent that this is might be a ‘mixed-use’ transaction for the purposes of stamp duty and land tax (SDLT). But the answer ultimately depends on the ‘functional relationship’ of the land with the farmhouse. In particular, does it serve as an appendage to the dwelling house

Sean Randall
Sean Randall

Blick Rothenberg

Sean is a partner at Blick Rothenberg. For five years, he was head of stamp taxes at KPMG UK, finalist in the 2016 Taxation Awards for Best Big Four Tax Group. He has almost 20 years' experience advising, amongst others, developers, investors, occupiers, funds and banks on stamp taxes in connection with real estate transactions, group reorganisations, corporate reconstructions, demergers and placings. He is a barrister by training, a Fellow of the Chartered Institute of Taxation and council member of the Stamp Taxes Practitioners Group. Since 2007 he has been the editor of Sergeant & Sims on Stamp Taxes arguably the most comprehensive, up-to-date and authoritative guide to UK stamp taxes available. He was the Tax Writer of the Year in the 2017 Taxation Awards having ''demonstrated real in-depth expertise in analysing complex legislation'. He has contributed to the development of government policy, tax authority practice and statutes on stamp taxes, and is regularly consulted by tax authorities and government departments. He speaks and writes regularly on UK stamp taxes.

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