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Evidence and facts
Evidence and facts
Mr Town did not provide a written witness statement but he provided oral evidence at the hearing, was cross examined by Ms Truelove for HMRC and answered questions from the panel.
In the hearing bundle we were provided with the marketing materials from Warner Gray who were the estate agents when Mr Town purchased the Property.
The marketing material included photos of the interior and exterior of the Summerhouse and the rest of the property as well as a floor plan.
From the above and from other documentary evidence contained in the hearing bundle, which included correspondence, photos and plans from the Agent and Mr Town, we make the following findings of fact as at the EDT:
Mr Town purchased the Property as a family home and considered that the Summerhouse would be a good space for his severely disabled 12-year-old daughter to use. Mr Town’s daughter uses the space and spends some nights in it with her father but she does not live in it exclusively.
The Summerhouse is approximately 26 square metres and made up of an open plan living/kitchen area with a separate washroom containing a toilet and basin but no bath or shower.
There is no separate bedroom in the Summerhouse.
The Summerhouse is located in the garden of Springwood House next to the pond. There is an approximately 25 metres long footpath leading from the side of the garage (which is adjacent to Springwood House) to the Summerhouse, but the Summerhouse can also be accessed by walking over the grass of the Springwood House garden. There is a side gate to Springwood House garden which means that pedestrian access can be gained to the Summerhouse without going through the Springwood House drive.
The Summerhouse has floor to ceiling windows in the form of French doors on three of its four walls. One of these French doors is facing the garage, which also has floor to ceiling windows. However the garage window is approximately 25 metres away from the Summerhouse. The other two French doors of the Summerhouse look out on one side to the pond, with decking directly outside the Summerhouse onto the pond, and on the other side to open fields.
The pond can also be accessed from Springwood House garden without going onto the decking outside of the Summerhouse.
The French doors of the Summerhouse are made of toughened glass and have multipoint locks.
The Summerhouse was separately registered for Council Tax on 31 October 2021, four months after the EDT, with effect from 3 June 2021.
The Summerhouse does not have separate utility metres, utility bills, postal address, or Land Registry title. It does have its own fuse box.
The Summerhouse is finished to a very high specification.
Springwood Cottage has a shared drive with Springwood House but has its own private garden separated by a fence from the Springwood House garden.
Springwood Cottage has a total area of 121 square metres over two floors and is comprised of four bedrooms, a sitting/dining room, a kitchen and two bathrooms.