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In Keith Fiander and Samantha Brower v HMRC UKUT 0156, the Upper Tribunal (UT) confirmed that Multiple Dwelling Relief was not available for the purchase of a detached house with an annexe. 

The FTT dismissed the appeal finding that:

The Appellants appealed to the UT on the grounds that it has failed to take into account oral evidence given by Ms Bower and that it had erred in law in reaching the conclusions that it did.

The UT dismissed the appeal finding that:

Useful guides on this topic

SDLT: Multiple Dwellings Relief
What is Multiple Dwellings Relief (MDR) for Stamp Duty Land Tax purposes? When does it apply and how is it claimed?

SDLT: MDR & Annexes Tool
Stamp Duty Land Tax (SDLT) Tool, if you are buying two or more properties in a single transaction use this tool to see if you meet the qualifying conditions and you may be able to claim both Multiple Dwellings Relief and relief from the Higher Rate Charge.

SDLT: Residential property & dwellings
What is a residential property for Stamp Duty Land Tax (SDLT)? What tax rate applies?  What garden and grounds are subject to higher rates of SDLT?

SDLT: At a glance, Stamp Duty Land Tax, rates & allowances
What is Stamp Duty Land Tax (SDLT)? What are the rates of Stamp Duty Land Tax (SDLT)?

How to appeal an HMRC decision
Disagree with an HMRC decision? How to appeal, what type of decision can you appeal and what are your different options when you disagree with HMRC? What are the key steps in making an appeal?

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

External links

Keith Fiander and Samantha Brower v HMRC UKUT 0156

 


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