The Upper Tribunal (UT) has agreed with the First Tier Tribunal’s (FTT) decision ruling that it had not erred in law in finding that a property that was purchased was not suitable for multiple dwelling and therefore not eligible for multiple dwellings relief (MDR) of £80,250.

Andrew and Tiffany Doe purchased a property in Islington for £2.7m and the sale was completed in August 2017. The Does initially declared and paid stamp duty land tax (SDLT) of £237,750 and requested a refund of £80,250 on the basis that it qualified for multiple dwellings relief.

The property purchased was a house with a self-contained flat on the first floor which was accessed through the communal entrance hall and a half landing on the first floor.  There were several doors of the main house which were accessible from the entrance hall with the main house also including two first floor bedrooms. People leaving those bedrooms could only use the ground floor facilities, including the bathroom of the main house.