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Annex was suitable for use as a dwelling

04 November 2024
Issue: 4960 / Categories: Tax cases
B Packman and M Wood (TC9335)

In September 2021 the taxpayers bought a property. They said it was at the time of completion two separate dwellings comprising a main house and an annex qualifying for multiple dwellings relief. HMRC refused the claim on the basis that the property was a single dwelling and no relief was available. The taxpayers appealed.

The First-tier Tribunal noted that the annex was about 20 metres away from the main house and was an entirely separate building at the rear of the garden behind the main house. It could be accessed through a covered passageway or through the main house. It has a bedroom living area full kitchen washing toilet facilities and wall heating. It had its own boiler separate fuse box and internal water stop cock. It did not have a separate electricity or water meter nor did it have its...

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