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Defining the concept of dwelling

05 September 2018 / Rob Durrant-Walker , Alex Millar
Issue: 4662 / Categories: Comment & Analysis

Property school


  • Linked transactions rules increase the SDLT charge as if there were a single calculation on the aggregate consideration.
  • Just and reasonable apportionment applies to capital gains tax on mixed-use property.
  • Capital allowances may be claimed on some communal items in residential blocks of flats.
  • VAT rules on a dwelling differ from those for other taxes.
  • Conversions of mixed-use property may result in no VAT recovery.


We know what a house looks like right? BBC Play School taught me: ‘A house with a door. One two three four [windows]’. Even these days ask me to draw one and my scrawled version of a house would still look pretty much like the Play School version despite a subsequent O level art pass.

But then tax...

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