TC09626 - [2025] UKFTT 01067 (TC)

HMRC argued that the lack of separate water meters, electricity meters, council tax registration Land Registry title and postal address, whilst not determinative, point towards the Main House and the Annexe not being separate dwellings.

The Appellants argued that the postal address was not an issue because the post would be delivered to a communal porch and, in any event, it is a minor factor in the multifactorial test. We agree that the lack of separate postal address was not an issue because the post would be delivered to the communal porch.

As to the lack of utility meters, the Appellants argued this was another administrative matter and could be accommodated in the terms of a rental agreement where it is not uncommon for the rent to include utility costs (Renton TC/2024/01660 at [27]). We agree.

We do not find the lack of separate title at the Land Registry to be material.