News & Events
Find out more about what Bright Solicitors are up to and keep up-to-date on what is currently happening in the industry.

Annex is not a separate dwelling for the purposes of multiple dwellings relief


On 7 July, the Upper Tribunal has upheld a lower Court’s decision that an annex was not a separate dwelling for the purposes of multiple dwellings relief.

The taxpayers attempted to admit evidence that the annex pre-dated the construction of the corridor connecting it to the main house but the tribunal considered this disputed evidence and refused to consider it.

Even if the disputed evidence were admitted, the tribunal would not have allowed the appeal as that evidence related to the property’s history, not its physical attributes at completion. The purchasers intended future use of the property would also not be considered when calculating SDLT liability, only the physical attributes of the property as at the date of completion would be considered.

For the full details of the case: click here