Upper Tribunal Tax and Chancery Chamber

UT/2023/000063 - [2024] UKUT 00307 (TCC)

Fecha: 28-Jun-2024

Fiander UT

Fiander UT

41.

The only Upper Tribunal decision which gives guidance relevant to the issue in this appeal is Fiander UT. Although the issue in that case was suitability for use as a single dwelling, we did offer some guidance in that context which in our opinion is equally applicable to the issue in this appeal. In particular, the following points can be drawn from Fiander UT:

(1)

It is not enough to make a building suitable for use “if it is capable of being made appropriate or fit for such use by adaptations or alterations”: [48(1)].

(2)

Suitability for use falls to be determined by the physical attributes of the property, with the caveat that “a property may be in a state of disrepair and nevertheless be suitable for use as either a dwelling or a single dwelling if it requires some repair or renovation”: [48(1)].

(3)

There is an important distinction between adaptations or alterations and repairs or renovation: that is apparent when one reconciles points (1) and (2) above, and is made explicit in the discussion of the distinction at [68].

(4)

Whether a building which does require some repair or renovation is suitable for use is a question of degree for assessment by the FTT: [48(1)].

(5)

There are a number of factors relevant to suitability for use, and the question involves a multi-factorial assessment, taking into account all the facts and circumstances: [48(7)].

(6)

In considering that distinction, recent use and the history of the property are relevant factors: [67] and [68].

(7)

The test is not whether the building was ready for immediate occupation as at completion: Fiander FTT at [64], implicitly approved in Fiander UT at [65] and [68].