SDLT: HMRC challenging reliefs

Hillier Hopkins LLP

Chartered Accountants & Tax Advisers

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Multiple Dwellings Relief (MDR) has proved to be popular and can give rise to significant SDLT savings.

HMRC are seeing win after win in the courts when challenging the application of Multiple Dwellings Relief (“MDR”) claims. The recent decisions have highlighted the extent to which HMRC is actively enquiring into relief claims and the characteristics that must be present.

It is apparent from the case law that the residents of each dwelling must be able to live independently. Each dwelling must have its own independent access and domestic facilities, kitchen and bathroom. Privacy is a key factor.

HMRC has been very active in this area, and it is actively challenging transactions where it is considers that there are not sufficient grounds to make a claim.

If you would like more information on MDR please click here.

Multiple Dwellings Relief can be a complex area. Everyone’s situation is different and getting advice that is tailored to your unique situation can ensure that your affairs are as efficient as possible. We offer a free initial consultation, so if you would like to speak to Natasha Heron, please get in touch with her on +44(0)330 024 3200 or email hi@hhllp.co.uk.

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Natasha Heron

Natasha is a member of the ICAEW as a qualified auditor and the Chartered Institute of Taxation, specialising in indirect taxes. Natasha has developed a specialism as an adviser on the Stamp Duty Land Tax implications of property transactions.

Contact Natasha at Natasha.Heron@hhllp.co.uk or on 01923 634460