Commentary

B6.727 ATED—parts of a greater whole

Business tax
Business tax | Commentary

B6.727 ATED—parts of a greater whole

Business tax | Commentary

B6.727 ATED—parts of a greater whole

The fact that a building or structure that is2:

  1.  

    (a)     in the garden or grounds of a dwelling, and

  2.  

    (b)     occupied or enjoyed with the dwelling,

is itself suitable for use as a single dwelling does not prevent it from being treated as part of the dwelling.

Example

A large country house incorporates a summerhouse in the garden. The summerhouse is itself suitable for use as a dwelling but is used by the occupant of the main house as part of the amenities of the house. The main house is valued at £4.95m and the summerhouse at

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