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In David Merchant and Sarah Gater v HMRC [2020] TC07783, the First Tier Tribunal (FTT) dismissed the appeal made by the taxpayers. It was found that the closure notice issued by HMRC was valid and that the annexe was not a separate dwelling for Stamp Duty Land Tax (SDLT) Multiple Dwellings Relief (MDR).

Due to the COVID-19 pandemic, the appeal was determined without a hearing, which was agreed by both parties.

The FTT had to establish:

The FTT found:

Links

Appeals
How to appeal a penalty for late filing of a tax return or late payment of tax. This section covers appeals in relation to tax returns and payments for income tax Self Assessment, Corporation Tax, PAYE, Non-residents CGT, VAT, ATED, SDLT and IHT.

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 a residential property for SDLT? What rate of SDLT applies to residential property? What is a dwelling? 

Annexe not a separate dwelling for SDLT
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).

External links

David Merchant and Sarah Gater V HMRC [2020] TC07783