Annex was not suitable for use as a single dwelling for MDR purposes, Upper Tribunal rules
In Fiander and Brower v HMRC [2021] UKUT 156 (TCC) (7 July 2021) the Upper Tribunal (UT) found that the First-tier Tribunal (FTT) had not erred in law. The UT agreed with the FTT’s analysis of ‘suitable for use as a single dwelling’ and found that the annex in question was not suitable for use as a single dwelling for the purposes of multiple dwellings relief (MDR).
The taxpayers 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...
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Annex was not suitable for use as a single dwelling for MDR purposes, Upper Tribunal rules
In Fiander and Brower v HMRC [2021] UKUT 156 (TCC) (7 July 2021) the Upper Tribunal (UT) found that the First-tier Tribunal (FTT) had not erred in law. The UT agreed with the FTT’s analysis of ‘suitable for use as a single dwelling’ and found that the annex in question was not suitable for use as a single dwelling for the purposes of multiple dwellings relief (MDR).
The taxpayers 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...
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