Thinking

Tribunal confirms multiple dwellings relief claim in SDLT appeal

Published by Adam Craggs, Partner and Head of Tax, Investigations and Financial Crime

In the case of Michelle Jacqueline Berrell & Anor v HMRC [2025] UKFTT 1067 (TC)), the First-tier Tribunal allowed the taxpayers' appeal and confirmed their claim for Multiple Dwellings Relief in respect of a house purchased with an annexe, ruling that the property comprised “at least two dwellings”. The decision offers key guidance on how shared spaces, terms of occupation and self-containment are treated for the purposes of Multiple Dwellings Relief.