Robert David George Rachel Claire George Vs The Commissioners For HMRC TC/2019/09351

This was a decision of Judge Poon on an appeal for a claim for multiple dwellings relief that was heard before the Upper Tribunal’s decision in Fiander and Brower but delayed by the judge to take account of the Upper Tribunal’s decision. The decision has some detailed remarks on the need for kitchen facilities before accommodation can qualify as a dwelling for MDR purposes.

Read the full decision Here

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