A terraced property consisting of a main house and an annex with a common hallway did not constitute separate dwellings for the purposes of a claim for stamp duty land tax multiple dwellings relief. 

A property in London was jointly acquired by the appellants in March 2016 for £1,920,000. On the same day, a stamp duty land tax (SDLT) return was completed and filed with HM Revenue and Customs (HMRC) on the basis that the property was a single residential property. No relief was claimed and the SDLT shown on the return of £144,150 was paid. 

The property was described by the first appellant as “a terraced property which consists of a main house and an annex”. He stated: “the main house is accessed via a front door leading to a common hallway, it comprises a reception room, kitchen/dining room,