When the block of garages is sold, this shall be a non-residential transaction. But if using those buildings is strongly indicative of a enterprise use, for example, they’re subject to NDR, then the transaction will be topic to the non-residential rates of LTT as it will be a blended transaction.
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If the boat is permanently hooked up to the land, doubtlessly via one other structure, it may be topic to LTT. However, relying on the information, it may be that LTT could be due in relation to a purchase order or lease of the land on which the static caravan sits.
Similarly, a home that’s purchased with land as an funding with the hope of selling that land for a revenue later is unlikely to meet this check. These checks should apply to how the seller of the property used the land.
But land not commercially used shall be thought-about gardens, or ‘grounds’. At the efficient date it would be exhausting to class this land as garden or grounds. Land doesn’t should be actively in use for it to be classed as both garden and grounds or as non-residential land. The circuity and pipework by way of the house had been removed in some unspecified time in the future previous to the purchase. The solely means of eradicating the asbestos was to dismantle the property in its entirety and as such extensive replacements would not bear any relation to the type of construction that was originally supporting the property.