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Another case that caught our eye: 3 June 2020

Whether dwelling for SDLT

In Fish Homes v HMRC [2020] UKFTT 180 (TC) (8 April) the FTT held that a flat with defective cladding was ‘suitable for use as a dwelling’ for the purposes of the 15% SDLT rate (note the phrase is also used elsewhere in the SDLT code including in determining whether property is residential property the higher 3% rates of SDLT and for the purposes of multiple dwellings relief). When assessing whether a property is suitable for use as a dwelling one must evaluate the condition or facilities of the property at the effective date of acquisition. A defect that makes it dangerous to use a property could render a dwelling unsuitable for use as a dwelling. On the facts here though the failure to comply with building regulations did not render the flat unsuitable for use as a dwelling.

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