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Former coach house was not suitable for use as a dwelling for SDLT purposes (Mullane v HMRC)

Former coach house was not suitable for use as a dwelling for SDLT purposes (Mullane v HMRC)
Published on: 05 May 2021
Published by: LexisPSL
  • Former coach house was not suitable for use as a dwelling for SDLT purposes (Mullane v HMRC)
  • Why it matters
  • Case details

Article summary

Tax analysis: In Mullane v HMRC, the First-tier Tax Tribunal (FTT) held that a former coach house connected to the main house by a glass conservatory was not suitable for use as a dwelling. As a result multiple dwellings relief (MDR) did not apply. or take a trial to read the full analysis.

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