Mr and Mrs Mullane v HMRC [2021]

This case was about multiple-dwellings relief and it contains a number of judicial comments favourable to taxpayers claiming MDR in the context of an annexe that is joined to the main dwelling. However, the suggestion that an intention to let the annexe out is necessary to claim MDR is quite a novel suggestion and could lead to problems for both taxpayers and HMRC.

Read the full decision here.

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