Can I Avoid Paying Stamp Duty?
Stamp duty land tax is the tax on the purchase of properties in England and Northern Ireland. There are some circumstances where you may be able...
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In this appeal I represented the taxpayers in a claim for Multiple Dwellings Relief in the context of a main house plus granny annex which were connected by a short corridor but not a lockable internal door at the effective date and whether they were each suitable for use as a single dwelling. This case contains some useful analysis of the meaning of “dwelling” and the equivalent case-law for the purposes of VAT and Council Tax.
Read the full decision here.