A main house and an annexe were either used or suitable for use as separate dwellings for stamp duty land tax multiple dwellings relief purposes by applying a multifactual test, and the appellant’s appeal against HMRC’s refusal of the relief was allowed.    

The appellant bought a residential property (‘DPH’) on 3 November 2022 for £2,067,000.  The accommodation had four bedrooms, a dining room, drawing room, kitchen/breakfast room, sitting room, and garage. The larger part of the accommodation (‘the main house’) comprised three upstairs bedrooms (one with an ensuite bathroom), a drawing room, dining room, kitchen/breakfast room, larder, store, a bathroom, and two separate toilets. There was also a garage. The smaller part of the property (‘the annexe’) comprised a downstairs