SDLTM00415 - Scope: what is chargeable: land transactions: Residential Property바카라 사이트“How many Dwellings? Forming a Balanced Judgement
(This page was introduced on 01 October 2019)
In considering whether or not a property includes one or more dwellings (and if so, how many) a wide range of factors come into consideration. No single factor is likely to be determinative by itself. However, not all factors are of equal weight either, and one strong factor can outweigh several weaker contrary indicators. Where a number of contrasting indicators exist, it may be necessary to weigh up the factors to come to a balanced judgement.
The following sections go on to consider the significance of a number of factors which should be taken into account when assessing how many dwellings are included in a property. Although this list is intended to cover the major indicators which will commonly be encountered, it is not intended to be comprehensive, so it is possible that other indicators not mentioned below might be relevant.
In the case of, for example, a large house with an attached guest suite, where there is uncertainty as to the number of dwellings within the property, the decision as to how many dwellings will be determined by which outcome best reflects all the relevant facts.
The meaning of 바카라 사이트śsuitable for use as a single dwelling바카라 사이트ť has been considered in the courts for the purposes of the calculation of tax for Multiple Dwellings Relief (Schedule 6B FA2003) - see Fiander and Brower [2021] UKUT156(TCC).
The above decision requires an objective test and confirmed that the 바카라 사이트śdwelling바카라 사이트ť would need to be suitable for an occupant generally, not just for a particular type of occupant like a relative or squatter.
Whilst considering all the factors detailed in the proceeding pages it is helpful to consider, as an overview, how many dwellings an objective observer would consider that there are (바카라 사이트śThe objective observer test바카라 사이트ť). This is a test that HMRC will carry out in any compliance check and was advocated in the First-tier tribunal hearing of the case referred to above.