![TC09626 - [2025] UKFTT 01067 (TC)](https://backend.juristeca.com/files/emisores/logo_7HSuEAV.png){kind=logo}
Privacy and security at the front of the house
Privacy and security at the front of the house
HMRC also argued that the fact that the occupant of and visitors to the Annexe would use the driveway and communal porch which impacts on the security and privacy of the Main House.
The Appellants pointed out that the access route to the porch for occupiers of the Annexe did not require them to pass the windows for the Main House.
In our view the common driveway must impact on the privacy of both the Annexe and the Main House. However, that is no different from properties that abut public roads and pavements, where the passing public can see into the properties.
- 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