TC09559 - [2025] UKFTT 00752 (TC)

In this case, there is no dispute about the validity of the enquiry, that SDLT applies to the Transaction, or about the rates of SDLT or the MDR calculation.

The issue before the Tribunal is whether the Appellants benefit from MDR because the Transaction involved the purchase of two separate dwellings.

It is HMRC’s position that the property purchased on the Effective Date comprises a single dwelling and therefore no MDR is available.

It is the Appellants’ position that the property comprises two separate dwellings, being (a) the main house (the Main House) and (b) a separate cart lodge annex (the Cart Lodge).

It is for the Appellants to show, on the balance of probabilities, that MDR is available in respect of the Transaction. In order to do this, the Appellants must show that, on the Effective Date, the Main House and the Cart Lodge were separate dwellings.

The relevant legislative provisions, found in FA 2003, are set out below, followed by relevant case law.