The following Tax Q&A produced in partnership with Sean Randall of Blick Rothenberg provides comprehensive and up to date legal information covering:
There is no reference to ‘annexe’ in the stamp duty land tax (SDLT) legislation. The key term used is ‘dwelling’. The relevant question, therefore, is in what circumstances is part of a dwelling (eg an annexe) a separate dwelling for the purposes of engaging SDLT multiple dwellings relief?
There is no SDLT case law, and little HMRC guidance, that specifically answers this question. But the following principles can be discerned:
the annexe must be suitable for use as a place to live. Suitability includes
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