In this appeal about whether there were two separate dwellings at the property for the purpose of Multiple Dwellings Relief, the First-tier Tax Tribunal said that insufficient degrees of separation and privacy and security together with the status of the common utilities meant that the two dwellings could not each be treated as a single dwelling.
This appeal shows how fact-sensitive these decisions can be and how the subjective views of individual judges regarding the facts of the case can mean the difference between a defeat and a victory for the taxpayer.
You can read the decision here.
