A taxpayer has won their claim for multiple dwellings relief (MDR) case with the court ruling that the stamp duty land tax due was £13,000 and not £82,000
The First Tier Tribunal (FTT) ruled in favour of Marcus and Marcus Limited and dismissed HMRC’s claim that £82,388 stamp duty land tax was due as the property had three dwellings where multiple dwellings relief could be applied.
Marcus and Marcus ran a business that provided living and care services for 160 adults with autism and learning difficulties. The company purchased a property in February 2015 for £875,000. The main property had multiple other buildings attached.
One building was an ‘annexe’ and was divided into two separate buildings by a wall, one half of the annexe was laid out as a flat with a kitchen, bathroom, living area, and bedroom and a jacuzzi attached. The other half had a kitchen and bathroom, and a large space which was converted into a living area and bedroom. There was also a laundry attached to this building.
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