In Keith Fiander and Samantha Brower V HMRC [2020] TC7676, the First Tier Tribunal (FTT) decided that an annexe was not a separate dwelling for Stamp Duty Land Tax (SDLT) Multiple Dwellings Relief (MDR). There was no door separating the house from its annexe.

On appeal, the FTT had to establish whether the annexe and the main house each counted as a dwelling.

The FTT found:

Links

SDLT: Annexes and multiple dwellings relief
What is multiple dwellings relief? When does it apply and how is it claimed?

Did you pay too much SDLT on your annexe?
The purchasers of properties with self-contained annexes before 1 April 2016 might have unknowingly overpaid Stamp Duty Land Tax (SDLT).

SDLT: Residential Property & Dwellings?
What is residential property for SDLT? What rate of SDLT applies to residential property? What is a dwelling? 

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Keith Fiander and Samantha Brower V HMRC [2020] TC7676)