Liam Henry v The Commissioners for HMRC
Decision date: 18 June 2026
Neutral citation: [2026] UKFTT 921 (TC)
Overall AI summary confidence: high
Short overview
This short overview is intended to summarise the case, issues and outcome so far as they are supported by the judgment.
AI confidence in this short overview: high
This appeal concerned whether a property at The Drive, Rickmansworth comprised two or more dwellings for SDLT multiple dwellings relief (MDR) purposes at completion. The Tribunal preferred the Marketing Floorplan over the Appellant’s competing floorplan, applied a multi‑factorial Fiander approach to the physical attributes at the effective date, and found the Property was a single dwelling. The appeal was dismissed and MDR was denied.
Ratio decidendi
This summary is intended to identify the ratio decidendi, meaning the legal reasons for deciding and the binding part of the decision.
AI confidence in this ratio decidendi summary: high
Where contemporaneous evidence is limited and a property has been demolished, the Tribunal will assess competing plans and late witness confirmations with caution, giving limited weight to evidence not tested by cross‑examination or lacking contemporaneous records; the multi‑factorial assessment of whether accommodation constitutes a separate dwelling is objective, focused on the property’s physical attributes at the effective date, and no single feature is determinative.
Obiter dicta
This summary is intended to identify obiter dicta, meaning observations made by the way that were not necessary to deciding the case and are not binding.
AI confidence in this obiter dicta summary: medium
The judgment suggests that disclaimers on marketing plans do not automatically make those plans materially inaccurate where they align with other contemporaneous planning materials, and that substantial internal facilities lacking a conventional independent entrance and separate services are more consistent with ancillary accommodation than a genuinely self‑contained dwelling.