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Hot water
Hot water
HMRC argued that any occupants of the Annexe would not have control over the supply of hot water. Any remedial work carried out in either property would affect the other. Further, as the boiler was in the Main House and so the occupier of the Main House could deny the Annexe hot water and repair work would require permission from the occupier of the Main House.
The fact that the Annexe relies on the Main House for hot water points against the Annexe being suitable as a dwelling but we do not consider it to be material as access is a matter that could be covered in any tenancy agreement.
- 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