Q. I have a client, an individual, looking to purchase a property for £1.1m. My query is whether the purchase can be treated as mixed use for the purposes of stamp duty land tax (SDLT).

The purchase consists of a residential property, 10 acres of grass farmland, a paddock and an acre of woodland. The farmland is currently cropped and managed by a local farmer, our client is likely to maintain this relationship or may take it back in hand.

A: When establishing mixed use property for the purposes of SDLT, this may be a balanced judgment as the treatment of this is subjective and fact dependent.