The First-tier Tribunal released five decisions on multiple dwellings relief for SDLT this summer. A common question in the appeals was the need for kitchen facilities. The FTT will engage in a multifactorial assessment as to the suitability for use as a single dwelling. This test may not be straightforward or legally certain but privacy for occupants and long-term self-sufficiency are critical. When assessing MDR, advisers should start with the guidance in para 48 of the Upper Tribunal’s decision in Fiander and approach claims cautiously.
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The First-tier Tribunal released five decisions on multiple dwellings relief for SDLT this summer. A common question in the appeals was the need for kitchen facilities. The FTT will engage in a multifactorial assessment as to the suitability for use as a single dwelling. This test may not be straightforward or legally certain but privacy for occupants and long-term self-sufficiency are critical. When assessing MDR, advisers should start with the guidance in para 48 of the Upper Tribunal’s decision in Fiander and approach claims cautiously.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
