Defining the concept of dwelling

KEY POINTS

• Linked transactions rules increase the SDLT charge as if there were a single calculation on the aggregate consideration.
• Just and reasonable apportionment applies to capital gains tax on mixed-use property.
• Capital allowances may be claimed on some communal items in residential blocks of flats.
• VAT rules on a dwelling differ from those for other taxes.
• Conversions of mixed-use property may result in no VAT recovery.

We know what a house looks like right? BBC Play School taught me: ‘A house with a door. One two three four [windows]’. Even these days ask me to draw one and my scrawled version of a house would still look pretty much like the Play School version despite a subsequent O level art pass.

But then tax...