The appellant, Christopher Brzezicki, bought a £1.45m property with six acres of land including a stream, island and fishing rights on the bank of the River Meon in Hampshire in July 2020.

The dispute at the First Tier Tribunal centred around whether the transaction comprised residential property only or a mixture of residential and non-residential property as defined in section 116(1) Finance Act 2003, and liable for higher rate stamp duty land tax (SDLT).

Due to the pandemic property viewing restrictions, Brzezicki was unable to sell his house in London immediately and as a result had to pay higher rate stamp duty.