SDLT multiple dwellings relief:H Gabra and another v HMRC [2025] UKFTT 399 (TC) (4 April) is one of two cases reported this week on multiple dwellings relief (MDR) – between them they form a good case study on the scope of the relief. In this first case the property in question had an annexe. Although there had been some dispute it was accepted by the FTT that the annexe had an entrance separate to that of the main house. It had a swimming pool with a shower and changing room and a wooden bar area with a toaster and microwave. Before the purchase was complete the purchaser purchased bathroom suite and a kitchen unit for installation in the annex. Installation of these commenced on the day of the purchase but not until after the purchase had been completed.
The FTT rejected the claim for MDR. At the point...
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SDLT multiple dwellings relief:H Gabra and another v HMRC [2025] UKFTT 399 (TC) (4 April) is one of two cases reported this week on multiple dwellings relief (MDR) – between them they form a good case study on the scope of the relief. In this first case the property in question had an annexe. Although there had been some dispute it was accepted by the FTT that the annexe had an entrance separate to that of the main house. It had a swimming pool with a shower and changing room and a wooden bar area with a toaster and microwave. Before the purchase was complete the purchaser purchased bathroom suite and a kitchen unit for installation in the annex. Installation of these commenced on the day of the purchase but not until after the purchase had been completed.
The FTT rejected the claim for MDR. At the point...
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