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Where Taxpayers and Advisers Meet

Impact of P N Bewley Ltd v HMRC 2019

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.



Posts: 7562
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.

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