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

    TC09626 - [2025] UKFTT 01067 (TC)

    Fecha: 12-Jun-2025

    The facts

    The facts

    3.

    We were referred in the hearing to a hearing bundle and an authorities bundle. Michelle Berrell, one of the Appellants, provided a witness statement and gave oral evidence at the hearing and we accept her evidence.

    4.

    The facts relevant to this appeal are agreed between the parties, save as highlighted below, and we find the facts as set out below.

    • 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

    Otros enlaces de interés:

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