Market leading insight for tax experts
View online issue

Fiander and another v HMRC

Main house and annex were not each suitable for use as a single dwelling 

In Fiander and another v HMRC [2020] UKFTT 190 (TC) (9 April 2020) the FTT found that a main house and annex were not each suitable for use as a single dwelling for the purposes of multiple dwellings relief (MDR). As a result MDR was not available.

The appellants acquired a main house that included an annex. Both the main house and annex had living sleeping bathing and kitchen facilities. The two were connected by an internal corridor. There was no door between the main house and annex but there were door jambs in the corridor where a door could be hung. The property was unoccupied at the time of acquisition and was in a state of disrepair. The annex did not have a separate post box utility supply or council...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top