Transactions involving multiple dwellings – purchase of property with a building in addition to the main dwelling – did the building count as a second dwelling? – was the building suitable for use as a single dwelling? – recent guidance of Upper Tribunal in Fiander applied – building lacked kitchen facilities – held: balance of factors indicated building was not suitable for use as single dwelling – appeal dismissed
[2021] UKFTT 292 (TC)
Bailii
England and Wales
Updated: 18 October 2021; Ref: scu.667913