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Access to the garden
Access to the garden
HMRC also noted that were the occupant of the Annexe to have access to the garden it would enable them to see into the kitchen and conservatory and so impacting on the privacy and security for the Main House.
The Appellants argued that occupiers of the Annexe need not have access to the garden.
- Heading
- Introduction
- The facts
- The purchase of the Property and the appeal
- The Property
- Relevant legislation
- case law
- The issues in this appeal
- preliminary point on terms of occupation
- Privacy, security and the hallway
- Part of the Main House
- Part of the Annexe
- Communal
- Soundproof and fireproof doors
- Access to the garden
- Discussion
- Privacy and security at the front of the house
- The preparation of food
- Hot water
- Utilities, council tax, Land Registry title and postal address
- The 2022 planning permission
- Marketing materials
- Conclusions