Earlier this year, the FTT handed down its decision in the case of Dower. In this insightful article, Peter Vaines summarises the key issues surrounding cases where Multiple Dwellings Relief (‘MDR’) from SDLT is claimed when purchasing a house that includes additional accommodation in an annexe. In Mr and Mrs Dower’s case, this additional accommodation was in the form of rooms over a detached garage. This article helpfully sets out the legislative framework, the relevant background to the case and why there was an issue over whether the annexe could truly be considered ‘separate accommodation’ in order to qualify for MDR. This is a very useful piece which explores the FTT’s decision and the rationale for the outcome. The article can be found in Tax Journal here or on the FCTC website here.
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