Robert David George & Rachel Claire George v Revenue & Customs (STAMP DUTY LAND TAX - Multiple Dwellings Relief) [2021] UKFTT 305 (TC)

FTT-Tax

Robert David George & Rachel Claire George v Revenue & Customs (STAMP DUTY LAND TAX - Multiple Dwellings Relief)

[2021] UKFTT 305 (TC)

Notes: STAMP DUTY LAND TAX - Multiple Dwellings Relief - para 7(2)(b) Schedule 6B Finance Act 2003 - whether annex of property -˜suitable for use as a single dwelling-™ - case law meaning of -˜dwelling-™ in other legal contexts and extrinsic aid to statutory construction set aside - guidance from Fiander UT followed - objective assessment of physical attributes of property at effective date - integral character in design layout and access - whether privacy and security critically compromised - whether separate, self-contained living unit - absence of kitchen facilities considered - suitability for use limited to a particular type of occupant - appeal dismissed