Miss G Orsman v HMRC

In Miss G Orsman v HMRC (TC01921 – 12 April) a woman purchased a house in 2010. She paid £258 000. The purchase agreement attributed £250 000 to the house and land and £8 000 to chattels. In her SDLT return she declared SDLT of £2 500 (at 1%). HMRC discovered that of the amount attributed to chattels £800 was attributable to ‘fitted units’ in the garage. They issued an amendment on the basis that these units were part of the land so that the total consideration attributable to the house and land was £250 800 and the SDLT rate was 3%. The purchaser appealed. The First-tier Tribunal dismissed her appeal finding that ‘the worktop was fixed to the house’ and that it was ‘just and reasonable to apportion £250 800 of the consideration paid to the house and the garage...