This site uses cookies. By continuing to browse the site you are agreeing to our use of cookies. To find out more about cookies on this website and how to delete cookies, see our Cookie Policy.
Analytics

Tools which collect anonymous data to enable us to see how visitors use our site and how it performs. We use this to improve our products, services and user experience.

Essential

Tools that enable essential services and functionality, including identity verification, service continuity and site security.

Where Taxpayers and Advisers Meet

Impact of P N Bewley Ltd v HMRC 2019

JMW_tax
Posts: 10
Joined: Mon Aug 29, 2016 4:29 pm

Impact of P N Bewley Ltd v HMRC 2019

Postby JMW_tax » Tue Mar 26, 2019 9:57 pm

(this may need to be posted somewhere else as is about Council Tax).

I read with interest the article by Andrew Hubbard 11/3/19 called When is a Dwelling not a Dwelling - and wondered if this has a knock on impact for council tax when a property is undergoing repairs - if those repairs are significant enough for the property to be temporarily unsuitable as a dwelling - i.e. not about to do some or all of the normal daily activities like sleep, cook, toilet and bath, then could it be argued that Council Tax should not be due? I suspect this is not the case as long term unoccupied are taxed.

I have no specific reason to query this aspect, except out of interest; though as a BTL landlord, I have to pay Council Tax whenever a property is renovated, as would so many other landlords, so this could be a handy little loophole.

Thoughts.

Cheers
Jeremy

maths
Posts: 7517
Joined: Wed Aug 06, 2008 3:25 pm

Re: Impact of P N Bewley Ltd v HMRC 2019

Postby maths » Tue Apr 16, 2019 3:35 pm

It's always difficult to utilise a tax case decided for say income tax purposes to a case concerned with say capital gains tax.

Bewley was an SDLT case. I doubt it would have much authority when the matter is a council tax issue.


Return to “Stamp Duty, Stamp Duty Land Tax, SDLT”