HMRC have updated the SDLT manual, at SDLTM 00415, in relation to residential property, on the topic of “how many dwellings”.
The amendment is the addition of three short paragraphs on the “objective observer test” which is used “to assist in deciding how many dwellings there are in a purchase” (i.e. for the purposes of multiple dwellings relief). The new paragraphs reflect the outcome of the Upper Tribunal decision in Fiander.
https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm00415
Related content from Claritax Books
Stamp Duty Land Tax is a well-written, user-friendly guide to the complexities of SDLT, written for accountants, solicitors and other tax professionals, with plenty of worked examples. Topics covered include basic principles, leasehold transactions, partnerships, trusts, reliefs, anti-avoidance legislation and recent tribunal decisions. Full reference is made throughout to relevant legislation, case law and guidance from HMRC.
