HomeCase LibraryJohnson v Revenue and Customs (STAMP DUTY LAND TAX - annexe to main house with interconnecting door - whether property purchased as single dwelling or whether multiple dwellings relief applies - whether annexe suitable to be used as single dwelling - privacy and security - whether security door braces between main house and annexe constitute modification to the property - nature of chargeable interest acquired - multifactoral assessment taking into account all the facts and c

Tax

Johnson v Revenue and Customs (STAMP DUTY LAND TAX - annexe to main house with interconnecting door - whether property purchased as single dwelling or whether multiple dwellings relief applies - whether annexe suitable to be used as single dwelling - privacy and security - whether security door braces between main house and annexe constitute modification to the property - nature of chargeable interest acquired - multifactoral assessment taking into account all the facts and c

[2025] UKFTT TC TC09404First-tier Tribunal (Tax)2025

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“FIRST-TIER TRIBUNALTAX CHAMBER [Taylor House] Heard On: 17 December 2024Judgment Date: 16 January 2025 B e f o r e :”

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