ALEX DOWER & SIAN LOUISE DOWER Revenue & Customs (STAMP DUTY LAND TAX - Multiple Dwellings Relief - 'self-contained' annexe) [2022] UKFTT 170 (TC) (27 May 2022)

ALEX DOWER & SIAN LOUISE DOWER Revenue & Customs (STAMP DUTY LAND TAX - Multiple Dwellings Relief - 'self-contained' annexe) [2022] UKFTT 170 (TC) (27 May 2022)

The annexe did not qualify as a separate dwelling for Multiple Dwellings Relief because, at the effective date of transaction, it was not suitable for use as a single dwelling by occupants generally. The lack of proper kitchen facilities, absence of a separate postal address and council tax account, and the planning...

Source-derived case information.

Citation
[2022] UKFTT 170 (TC)
Parties
Appellants: Alex Dower & Sian Louise Dower; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
27 May 2022
Procedural Posture
Tax Appeal (first Tier Tribunal, Tax Chamber) / Final Judgment After Substantive Hearing
Outcome
Appeal dismissed
Legal Topics
Stamp Duty Land Tax, Multiple Dwellings Relief, Definition of 'dwelling', Planning Permission Restrictions, Objective Suitability Test
Tax Law Stamp Duty Land Tax Multiple Dwellings Relief Definition of 'dwelling' Planning Permission Restrictions Objective Suitability Test

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Parties

Alex Dower & Sian Louise Dower

Appellants

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

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

Legal Issues

  1. 1 Whether the annexe constituted a separate 'dwelling' for Multiple Dwellings Relief under Schedule 6B Finance Act 2003
  2. 2 Whether the annexe was 'suitable for use as a single dwelling' at the effective date of transaction

Ratio Decidendi

The annexe did not qualify as a separate dwelling for Multiple Dwellings Relief because, at the effective date of transaction, it was not suitable for use as a single dwelling by occupants generally. The lack of proper kitchen facilities, absence of a separate postal address and council tax account, and the planning restriction prohibiting use as a separate dwelling meant it could not be regarded as a dwelling with a degree of settled permanence. Actual temporary use or Airbnb lettings did not satisfy the statutory test.

Court Disposition

Appeal dismissed

Orders

  • The closure notice amendment in the sum of £81,250 is confirmed in full.