TC09658 - [2025] UKFTT 01210 (TC)

Fecha: 06-Ago-2025

Conclusions

Conclusion

For all the reasons set out above and making a multi-factorial assessment as we are required to do, we find that the Summerhouse is not a single dwelling, capable of satisfying the basic living needs of occupants generally, with the degree of self-sufficiency consistent with the concept of being a single dwelling. We therefore dismiss the appeal.

Right to apply for permission to appeal

43.

This document contains full findings of fact and reasons for the decision. Any party dissatisfied with this decision has a right to apply for permission to appeal against it pursuant to Rule 39 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009. The application must be received by this Tribunal not later than 56 days after this decision is sent to that party. The parties are referred to “Guidance to accompany a Decision from the First-tier Tribunal (Tax Chamber)” which accompanies and forms part of this decision notice.

Release date: 10^th OCOTBER 2025