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Additional dwelling supplement is due despite impact of Covid

12 August 2022
Issue: 4853 / Categories: Tax cases
P Pattisson (FTSTC7)

In July 2018 the taxpayer and his wife sold their previous main residence in London because they were working in the humanitarian sector in Nepal. They owned another property in Southampton.

In May 2019 they returned to the UK in May 2019 having worked overseas for several years and they moved to Scotland with to buying a main residence there. In February 2020 they put their Southampton property on the market but withdrew it in May 2020 because of the lockdown.

Immediately before the lockdown they found a property and completed that purchase on 30 June 2020. This transaction triggered the additional dwelling supplement.

The taxpayer accepted the supplement was due because at the time of the purchase of the property in Scotland they owned two properties. However he said it was unfair because had it not been for the lockdown the Southampton...

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