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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Robert David George & Rachel Claire George v Revenue & Customs (STAMP DUTY LAND TAX - Multiple Dwellings Relief) [2021] UKFTT 305 (TC) (26 August 2021)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08247.html
Cite as: [2021] UKFTT 305 (TC)
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| Decision Number: | TC 08247 |
| Appellant: | Robert David George & Rachel Claire George |
| Respondent: | The Commissioners for Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Dr Heidi POON |
| Date Of Decision: | 26/08/2021 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | STAMP DUTY LAND TAX - Multiple Dwellings Relief - para 7(2)(b) Schedule 6B Finance Act 2003 - whether annex of property -˜suitable for use as a single dwelling-™ - case law meaning of -˜dwelling-™ in other legal contexts and extrinsic aid to statutory construction set aside - guidance from Fiander UT followed - objective assessment of physical attributes of property at effective date - integral character in design layout and access - whether privacy and security critically compromised - whether separate, self-contained living unit - absence of kitchen facilities considered - suitability for use limited to a particular type of occupant - appeal dismissed |