Mullane (26 April 2021) is yet another failed claim for SDLT multiple dwellings relief (MDR). This time the FTT held that a former coach house connected to the main house by a glass conservatory was not suitable for use as a dwelling. The FTT followed Fiander and Brower which requires an objective determination of the physical attributes of the property at the relevant time of the transaction. Here the kitchen facilities were not sufficient for use as a dwelling. Read the decision.
In G Phillips [2021] UKFTT 91 (TC) (31 March 2021) the FTT upheld HMRC's decision that Mr Phillips was self-employed. The strong factors were the email exchanges between the parties as to their relationship the payments made to him his freedom to decide which clients and insurers to approach and his retention of IP rights in...
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