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Multiple dwellings relief: Part of a residential property was not suitable for use as a single dwelling

By Mark McLaughlin, December 2021

The lack of a bath, shower or hand basin in an annexe weighed strongly against a claim that the main house and annexe were not separate dwellings for multiple dwellings relief purposes.

The appellant purchased a residential property in Edenbridge on 1 November 2017, and a stamp duty land tax (SDLT) return was filed, self-assessing the SDLT as £57,850.

In November 2018, HM Revenue and Customs (HMRC) received a claim from the appellant’s agent that multiple dwellings

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