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The purchase of the Property and the appeal
The purchase of the Property and the appeal
On 15 December 2021 the Appellants completed the purchase of a residential property in Aylesbury for £492,000 (“the Property” and “Completion”). They filed an SDLT return in respect of the purchase without claiming MDR and paid SDLT of £14,600.
On 12 July 2022 the Appellants filed an amendment to the original SDLT return reclaiming SDLT of £9,680 on the basis that MDR applied.
On 22 March 2023 HMRC opened an enquiry into the Appellants’ SDLT reclaim.
On 13 October 2023 HMRC issued a closure notice rejecting the MDR claim.
On 10 November 2023 the Appellants appealed the closure notice to HMRC.
On 21 February 2024, following the outcome of an internal review upholding HMRC’s closure notice, the Appellants appealed to this Tribunal.
- 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