Doe v Revenue and Customs (STAMP DUTY LAND TAX - transaction involving multiple dwellings) [2021] UKFTT 17 (TC) (25 January 2021)

Doe v Revenue and Customs (STAMP DUTY LAND TAX - transaction involving multiple dwellings) [2021] UKFTT 17 (TC) (25 January 2021)

The executed contract and TR1 were only provided on 3 July 2018, so HMRC's enquiry was within the statutory period. The main house and annexe did not provide sufficient privacy and security to be considered separate dwellings; thus, the property did not qualify for Multiple Dwellings Relief.

Citation
[2021] UKFTT 17
Parties
Appellants: Andrew and Tiffany Doe; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
25 January 2021
Procedural Posture
Tax Appeal / First Tier Tribunal Decision
Outcome
Appeal dismissed
Legal Topics
Stamp Duty Land Tax, Multiple Dwellings Relief, Land Transactions, Enquiry Validity
Tax Law Stamp Duty Land Tax Multiple Dwellings Relief Land Transactions Enquiry Validity

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Parties

Andrew and Tiffany Doe

Appellants

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / First Tier Tribunal Decision

Legal Issues

  1. 1 Whether HMRC opened an enquiry within the required time period for the amended SDLT return
  2. 2 Whether the main house and annexe each count as a dwelling for Multiple Dwellings Relief under SDLT

Ratio Decidendi

The executed contract and TR1 were only provided on 3 July 2018, so HMRC's enquiry was within the statutory period. The main house and annexe did not provide sufficient privacy and security to be considered separate dwellings; thus, the property did not qualify for Multiple Dwellings Relief.

Court Disposition

Appeal dismissed

Orders

  • The appeal is dismissed.