TC09626 - [2025] UKFTT 01067 (TC)

HMRC object to any suggestion the hallway might be communal to both properties, on the basis that there is no evidence it ever had been. Nevertheless, the same security and privacy arguments arose particularly as to the lack of privacy due to the glass panels in the kitchen door. Further, making it communal would impact on the Main House occupants being able to enjoy the garden as they would have to access the garden through the communal hallway.

The Appellants argue a communal hallway would satisfy the requirements for privacy. Again, the kitchen door was lockable and the film on the glass obscures the view into the kitchen.