- Main house and annex were not each suitable for use as a single dwelling (Andrew and Tiffany Doe v HMRC, Edward and Clare Partridge v HMRC)
- Why it matters
- Case details
Tax analysis: In Andrew and Tiffany Doe v HMRC, the First-tier Tax Tribunal (FTT) held that a main house and an annex (on the first floor of the main house) did not each count as a single dwelling for the purposes of multiple dwellings relief (MDR). The FTT also confirmed that an amended stamp duty land tax (SDLT) return that may result in a refund of SDLT is only filed when signed and dated transaction documents accompany the amended return. In Edward and Clare Partridge v HMRC, the FTT held that a cottage and a ground floor annex were not each suitable for use as single dwellings and counted as a single dwelling.
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