From the tribunals

Successful mixed use SDLT claim for property with busy public path

In Wood and Another v Revenue and Customs [2026] UKFTT 265 (TC), the facts were that Alan Wood and Elizabeth Veitch purchased a freehold property overlooking the river Thames for £4.5 million in June 2023. The property consisted of various elements, including the main house, a garden and a riverside area. Between these latter two areas there was a towpath, flanked by a wall/gate on the garden side and a chain link fence on the river side. This towpath was accessible by the public, but all other parts of the property were private.