Mixed use appeal backfires for £3m Buckinghamshire estate

A couple have lost a claim for a £104,000 stamp duty land tax (SDLT) refund as part of their 22-acre property used by ‘troublesome cattle’ was not mixed use

Martin and Julia Lynch bought a property overlooking the Vale of Aylesbury consisting of a large house, a converted barn, a cottage and 22 acres of land for £3,075,00 on 7 May 2021, paying £258,750 SDLT with multiple dwellings relief applied.

In May 2022 the Lynchs’ lawyers, Womble Bond Dickinson claimed for overpaid tax under paragraph 34 of Schedule 10 Finance Act 2003, claiming back £104,433 due to mixed use.

This claim was rejected by HMRC, which issued a closure notice stating that no refund was due.

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