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 are not a subscriber, subscribe now to read this content.
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 are not a subscriber, subscribe now to read this content.
.tmb-editorspic.jpg?sfvrsn=df04ab27_1)
