Wilkinson v Revenue & Customs (SDLT - Multiple Dwellings Relief) [2021] UKFTT 74 (TC) (16 March 2021)

Wilkinson v Revenue & Customs (SDLT - Multiple Dwellings Relief) [2021] UKFTT 74 (TC) (16 March 2021)

The property, including the disputed area (bedroom, ensuite, utility room), was not suitable for use as a single dwelling at the date of completion because it lacked lockable separation from the main property, did not provide sufficient privacy or independence, and had shared controls for essential services. The...

Source-derived case information.

Citation
[2021] UKFTT 74
Parties
Appellants: Paul and Jane Wilkinson; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
16 March 2021
Procedural Posture
Tax Appeal (first Tier Tribunal) / Final Judgment After Hearing
Outcome
Appeal dismissed
Legal Topics
Stamp Duty Land Tax, Multiple Dwellings Relief, Statutory Interpretation, Suitability for Use as a Dwelling
Tax Law Stamp Duty Land Tax Multiple Dwellings Relief Statutory Interpretation Suitability for Use as a Dwelling

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Parties

Paul and Jane Wilkinson

Appellants

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal (first Tier Tribunal) / Final Judgment After Hearing

Legal Issues

  1. 1 Whether part of a large residential property was suitable to be used as a single dwelling for the purposes of Multiple Dwellings Relief under Schedule 6B Finance Act 2003
  2. 2 Whether the property purchased consisted of one or two dwellings at the effective date of transaction

Ratio Decidendi

The property, including the disputed area (bedroom, ensuite, utility room), was not suitable for use as a single dwelling at the date of completion because it lacked lockable separation from the main property, did not provide sufficient privacy or independence, and had shared controls for essential services. The features weighing against suitability outweighed those in favour. Therefore, Multiple Dwellings Relief was not available.

Court Disposition

Appeal dismissed

Orders

  • The decision made by HMRC that the chargeable transaction by which the property was purchased does not qualify for Multiple Dwellings Relief is confirmed.