SDLT MDR: multiple multiple dwellings appeals

Max Schofield

Max Schofield (3PB Barristers) examines five decisions of the First-tier Tribunal addressing appeals concerning SDLT multiple dwellings relief.

Annie Hall squabbling with Alvy Singer says: ‘I have a tiny apartment … and it’s got bad plumbing and bugs’. Alvy fearing an imminent commitment to Annie replies: ‘I know it’s small… granted it has bad plumbing and bugs but you say that like it’s a negative thing. You know … entomology is a rapidly growing field’. Needless to say what amounts to suitable for use as a dwelling is not always agreed.

Between July and September of 2021 five decisions were released by the First-tier Tribunal (FTT) addressing appeals concerning SDLT multiple dwellings relief (MDR) all of which were dismissed namely:

J Mason v HMRC [2021] UKFTT 271 (TC) (Mason);
M Lovell v HMRC [2021] UKFTT 291 (TC) (Lovell);
G Morse...

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Max Schofield (3PB Barristers) examines five decisions of the First-tier Tribunal addressing appeals concerning SDLT multiple dwellings relief.

Between July and September of 2021 five decisions were released by the First-tier Tribunal (FTT) addressing appeals concerning SDLT multiple dwellings relief (MDR) all of which were dismissed namely: