SDLT MDR denied where planning restriction existed.
In S Fitzgerald and another v HMRC [2025] UKFTT 89 (TC) (24 January) the FTT dismissed an appeal against a closure notice disallowing SDLT multiple dwellings relief (MDR) in respect of the purchase of a property which included a main house and an annexe.
In 2020 the taxpayers purchased a property consisting of a five-bedroom detached house an annexe garage and car port. The annexe had its own kitchen living room bedroom and bathroom. It had a separate front door located in the car port of the main house. There was a lockable door leading from the kitchen into the main house. The main house and annexe shared electricity and gas meters and received a single utility bill but were separately rated for council tax.
The only issue for the FTT was whether the annexe was suitable for...
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SDLT MDR denied where planning restriction existed.
In S Fitzgerald and another v HMRC [2025] UKFTT 89 (TC) (24 January) the FTT dismissed an appeal against a closure notice disallowing SDLT multiple dwellings relief (MDR) in respect of the purchase of a property which included a main house and an annexe.
In 2020 the taxpayers purchased a property consisting of a five-bedroom detached house an annexe garage and car port. The annexe had its own kitchen living room bedroom and bathroom. It had a separate front door located in the car port of the main house. There was a lockable door leading from the kitchen into the main house. The main house and annexe shared electricity and gas meters and received a single utility bill but were separately rated for council tax.
The only issue for the FTT was whether the annexe was suitable for...
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:
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