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CGT implications of multiple dwelling relief

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If mutiple dwelling relief is claimed against SDLT on the purchase of a residential property with a self-contained granny annexe, but during the occupation of the property the annexe is used as an integral part of the family home, is CGT payable upon sale?

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By Justin Bryant
10th Sep 2021 16:18

No (for the word "but" perhaps you instead simply mean "and").

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By kaff
10th Sep 2021 22:31

The SDLT treatment has no causal implications for CGT, if that's what you're asking.

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