Q&As

Do you have any guidance or recent case law that provides clarification on the definition of an ‘annexe’ with specific reference to claiming multiple dwellings relief for stamp duty land tax?

read titleRead full title
Produced in partnership with Sean Randall of Blick Rothenberg
Published on LexisPSL on 26/03/2019

The following Tax Q&A produced in partnership with Sean Randall of Blick Rothenberg provides comprehensive and up to date legal information covering:

  • Do you have any guidance or recent case law that provides clarification on the definition of an ‘annexe’ with specific reference to claiming multiple dwellings relief for stamp duty land tax?

Do you have any guidance or recent case law that provides clarification on the definition of an ‘annexe’ with specific reference to claiming multiple dwellings relief for stamp duty land tax?

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

Related documents:

Popular documents