.png)
.png)
The taxpayer bought a residential property which consisted of a main house and a self-contained annexe.
He submitted his stamp duty land tax (SDLT) return on the basis that the tax due was at the residential rate. But six months later he claimed a repayment saying multiple dwellings relief (MDR) should apply.
HMRC disagreed saying at the point of completion the property consisted of a single dwelling and the annexe did not satisfy the test in FA 2003 Sch 6B para 7(2)(a) – that it was suitable for use as a single dwelling.
The taxpayer appealed.
The First-tier Tribunal noted that the annexe had among other things a lockable front door fully fitted kitchen and bathroom its own living area a bedroom its own boiler fuse box and stopcock and its own council tax bill. An interconnecting door between...
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
