TC09626 - [2025] UKFTT 01067 (TC)

Fecha: 12-Jun-2025

The issues in this appeal

The issues in this appeal

33.

This appeal concerns the applicability of MDR to the Appellants’ acquisition of the Property as at the effective date being the date of Completion, 15 December 2021.

34.

MDR is available if the main subject-matter of the chargeable transaction consists of at least two “dwellings”, that is they are “used or suitable for use as a single dwelling” within paragraph 7(2)(a).

35.

HMRC raised a number of objections in this appeal which merit separate consideration:

(1)

Privacy, security and the hallway: HMRC argued that the layout and nature of the doors to the rear hallway mean that the Main House and the Annexe lack both the necessary privacy and security to be separate dwellings.

(2)

Other issues:

(a)

Other privacy and security issues: HMRC raised a number of other privacy and security issues.

(b)

The preparation of food: HMRC argued that the Utility did not contain sufficient facilities for the preparation of food.

(c)

Hot water: HMRC argued that occupants of the Annexe would have no control over the supply of mains water nor access to the boiler.

(d)

Utilities, council tax and postal address: HMRC argued that the lack of separation points towards the Main House and the Annexe not being separate dwellings.

(e)

The 2022 planning permission: HMRC sought to argue that the planning offer report and the condition shed light on the use of the Annexe.

36.

The Appellants disagreed.

37.

The burden of proof is on the Appellants in this appeal.