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Neutral Citation: [2025] UKFTT 01067 (TC)
Case Number: TC09626
FIRST-TIER TRIBUNAL
TAX CHAMBER
By remote video hearing
Appeal reference: TC/2024/01506
Stamp duty land tax ––multiple dwellings relief –– whether open to Tribunal to envisage terms of occupancy –– yes –– appeal allowed
Heard on: 12 June 2025
Judgment date: 4 September 2025
Before
TRIBUNAL JUDGE IAN HYDE
JENNIFER THOMAS
Between
MICHELLE JACQUELINE BERRELL AND RORY JAMES THOMAS
Appellants
and
THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS
Respondents
Representation:
For the Appellants: Louise Wise, Relatus Ltd
For the Respondents: Fiona Man, litigator of HM Revenue and Customs’ Solicitor’s Office
DECISION
- 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