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    TC09626 - [2025] UKFTT 01067 (TC)
    First-tier Tribunal (Tax Chamber)

    TC09626 - [2025] UKFTT 01067 (TC)

    Fecha: 12-Jun-2025

    Soundproof and fireproof doors

    Soundproof and fireproof doors

    54.

    HMRC raised a point on the doors connecting to the hallways, that there was no evidence that they were sound proofed or fireproof, which would impact on privacy and security.

    • 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

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