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
