SDLT MDR was available:T Yeomans v HMRC [2024] UKFTT 955 (TC) (24 October) is another SDLT multiple dwellings relief case but unlike some other cases where the phrase ‘clutching at straws’ comes to mind this one was clearly grounded in reality. The property in question was marketed as a single dwelling with a self-contained granny annexe. There was no internal connection between the two parts of the property: to get into the annexe you had to go through a separate front door. The two parts were separately assessed for council tax and the annexe had an independent electrical heating system though the boiler for the main house’s oil heating systems was in the annexe’s kitchen.
In arguing that the conditions for MDR were not met HMRC’s representative said that the relevant test was whether an unconnected buyer would purchase one of the properties without the other. The FTT...
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:
SDLT MDR was available:T Yeomans v HMRC [2024] UKFTT 955 (TC) (24 October) is another SDLT multiple dwellings relief case but unlike some other cases where the phrase ‘clutching at straws’ comes to mind this one was clearly grounded in reality. The property in question was marketed as a single dwelling with a self-contained granny annexe. There was no internal connection between the two parts of the property: to get into the annexe you had to go through a separate front door. The two parts were separately assessed for council tax and the annexe had an independent electrical heating system though the boiler for the main house’s oil heating systems was in the annexe’s kitchen.
In arguing that the conditions for MDR were not met HMRC’s representative said that the relevant test was whether an unconnected buyer would purchase one of the properties without the other. The FTT...
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:
