Fiander and another v HMRC

In Fiander and another v HMRC [2020] UKFTT 190 (TC) (9 April 2020) the FTT found that a main house and annex were not each suitable for use as a single dwelling for the purposes of multiple dwellings relief (MDR). As a result MDR was not available.

The appellants acquired a main house that included an annex. Both the main house and annex had living sleeping bathing and kitchen facilities. The two were connected by an internal corridor. There was no door between the main house and annex but there were door jambs in the corridor where a door could be hung. The property was unoccupied at the time of acquisition and was in a state of disrepair. The annex did not have a separate post box utility supply or council tax bill. There was also a restrictive covenant over the land to prevent more...