We are about to purchase a new build property which is being sold with an adjoining paddock . We are purchasing it all as one property and know that we will pay 3% SDLP on the whole .
The builder who is the seller had previously applied for planning permission on the paddock which was refused on appeal . He wants to put an uplift clause on the paddock in case pp is obtained some time in the future .
We are unsure whether HMRC will want additional SDLT now based on the fact that pp may be obtained in the future and therefore the paddock will increase in value .
We have tried HMRC but have to write to their office in Birmingham and we are trying to resolve this before starting the legal purchase process .
Has anyone experience of this situation and can advise please ?
Thanks
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