<p data-pm-slice="1 1 []">In HMRC v Tretyakov (2024), the First Tier Tribunal considered whether a three-storey building with two residential dwellings on the upper floors and a commercial ground floor was “mixed-use” or “residential”. This ultimately makes a difference for the purposes of paying SDLT on the purchase of the building, as commercial “mixed use” SDLT rates are lower than residential SDLT rates.</p>