Annex lacks of suitable food preparation facilities

The taxpayer bought a property consisting of a main house and an annex in August 2018. It had originally comprised two separate buildings - the annex was a coach house. They were separated by a wrought iron frame through which one could walk to reach the garden.

The former owner joined the two buildings by the creation of a ‘T’ shaped glass conservatory style area five feet wide. The glazing panels of the conservatory style area are in the same style as the windows in the annex. At each end of the top of the T are two doors one is the entrance to the annex and the other is an entrance to the kitchen of the main house. The kitchen door had a lock but the annex door had no lock at completion. A further door in the long leg of the T gives entrance to...