Multiple dwellings relief did not apply to main dwelling and annex
In Merchant and another v HMRC [2020] UKFTT 299 (TC) (20 July 2020) the FTT held that multiple dwellings relief (MDR) did not apply to the acquisition of a residential property with a basement annex. Although the annex had a separate kitchen shower room living room and bathroom it was accessed through the main dwelling front door and a common hallway. The FTT also found that an amendment to an SDLT return is not made until the buyer provides HMRC with the sale contract (in circumstances where the amendment results in a repayment of SDLT to the buyer) and that a closure notice was valid even though it did not state that the claim for MDR was rejected.
Merchant and Gator (the buyers) acquired a main house with a basement annex. Both the annex and the main house...
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Multiple dwellings relief did not apply to main dwelling and annex
In Merchant and another v HMRC [2020] UKFTT 299 (TC) (20 July 2020) the FTT held that multiple dwellings relief (MDR) did not apply to the acquisition of a residential property with a basement annex. Although the annex had a separate kitchen shower room living room and bathroom it was accessed through the main dwelling front door and a common hallway. The FTT also found that an amendment to an SDLT return is not made until the buyer provides HMRC with the sale contract (in circumstances where the amendment results in a repayment of SDLT to the buyer) and that a closure notice was valid even though it did not state that the claim for MDR was rejected.
Merchant and Gator (the buyers) acquired a main house with a basement annex. Both the annex and the main house...
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