Hi there
I wonder of anyone can solve this puzzle?
We are quite advanced in a purchase and almost ready to exchange. The purchase consists of a cottage (under one title) and across the highway, a 2 acre field and barn (under another title). The yard around the barn is classed as different from the field.
The barn was built 11 years ago and was given consent for use by the family for stabling and agricultural storage. The owner then used it as a worksop for his business doing various country services etc. The barn now has consent to be converted to residential.
The vendors want to sell under one contract for both titles to avoid an obvious CGT bull on the barn. I'm ok with this if we can submit a mixed use SDLT return. But this seems not to be straightforward as:
a. the original consent for the barn was for personal use, not commercial - does the 10 year change of use rule apply?
b. if it now has consent for residential does that make it a residential plot even though work hasn't started?
c if it is agricultural land, not physically attached to the cottage, can it be considered garden/grounds?
Head scratching here - so any help greatly appreciated.