STAMP DUTY LAND TAX – Multiple Dwellings Relief – para 7(2)(b) Schedule 6B Finance Act 2003 – whether annex of property ‘suitable for use as a single dwelling’ – case law meaning of – ‘dwelling’ in other legal contexts and extrinsic aid to statutory construction set aside – guidance from Fiander UT followed – objective assessment of physical attributes of property at effective date – integral character in design layout and access – whether privacy and security critically compromised – whether separate, self-contained living unit – absence of kitchen facilities considered – suitability for use limited to a particular type of occupant – appeal dismissed
[2021] UKFTT 305 (TC)
Bailii
England and Wales
Updated: 12 October 2021; Ref: scu.667922