SDLT and When a Property Is Not Suitable as a Dwelling
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Can a charitable donation affect the legal position on a tax or property query?
Introduction
People sometimes receive informal help on a tax or property issue and are then invited to make a voluntary charitable donation or leave a review. A common concern is whether that request changes the legal status of the guidance, creates a paid adviser relationship, or affects the substance of the answer.
In general, a voluntary donation does not alter the underlying legal analysis. The real question remains the same: what do the facts show, and how do the relevant tax rules apply?
The Question
A reader provided documents for review in connection with a tax-related property matter. After confirming that the documents were legible, the expert invited the reader, on a purely voluntary basis, to consider making a small charitable donation or leaving a public review. The expert also stated that the information provided was informal only, was not professionally indemnified advice, and should not be relied on as formal advice.
The issue is whether that kind of message changes the legal effect of the response or the reader’s position on the underlying tax question.
Nick’s Explanation
Nick’s message, in substance, did three things:
- confirmed that the documents received were readable;
- invited a voluntary charitable donation or review if the help had been useful; and
- stated that the information provided was informal and should not be treated as formal professional advice.
Read fairly, that kind of response does not itself determine any tax outcome. It does not amend the legislation, alter the facts, or convert an informal view into binding advice merely because a donation is mentioned. The key point is that the legal position depends on the applicable statute, case law, HMRC practice where relevant, and the full factual record.
The practical significance of Nick’s wording is that the reader was being told the communication was informational rather than a formal retained instruction. That may matter in terms of reliance and next steps, but it does not change the substantive tax law.
The Law
There is no general rule of UK tax law under which a voluntary charitable donation, or a request for one, changes the legal analysis of a separate property or tax issue. A tax result is determined by the relevant legislation and authorities applying to the facts.
Where the underlying issue concerns SDLT, CGT, income tax, or another tax, the correct legal framework will be found in the relevant statute and any applicable case law. Informal correspondence may help explain a view, but it is not itself the source of the tax charge or relief.
Similarly, whether a communication amounts to formal legal or tax advice depends on the surrounding retainer, instructions, terms, and professional relationship, not simply on whether someone was invited to donate to charity afterwards.
Analysis
The position can be broken down into four steps.
Identify the real legal issue. The first task is to separate the administrative message from the underlying tax question. A request for a donation or review is collateral. It is not the issue that decides liability, relief, or compliance.
Look at the factual substance. The facts contained in the documents, correspondence, transaction papers, and timeline are what matter. If the issue concerns a property transaction, the legal analysis will usually depend on matters such as ownership, consideration, timing, occupation, condition, intention, and statutory definitions.
Apply the relevant legal rules. The tax result follows from legislation and authority. An expert’s email can summarise a view, but cannot replace the statutory test. If the case turns on whether a dwelling was suitable for use, whether multiple dwellings relief applies, or whether a disposal occurred at a particular time, the answer must be tested against the legislation and case law.
Assess reliance separately. An informal note that says the information is not professionally indemnified advice is relevant to whether the reader should obtain formal advice before acting. That is a practical point about reliance and risk management, not a change to the legal merits.
If the underlying query involved whether a property was uninhabitable or not suitable for use as a dwelling, readers should be aware that the threshold is now relatively high following Amarjeet and Tajinder Mudan v The Commissioners for HMRC [2025] EWCA Civ 799. Ordinary disrepair, dated condition, or the need for refurbishment may well be insufficient. The courts now expect a more serious degree of unusability before the property falls outside the dwelling concept for SDLT purposes.
Outcome
A voluntary request for a charitable donation or a review does not change the legal position on the underlying tax matter. It does not itself create or remove liability, and it does not alter the statutory test that applies.
The important practical point is different: if the communication says it is informal and should not be relied on as formal advice, a reader should treat it as a helpful indication only and obtain proper advice before filing, claiming relief, or completing a transaction where the point is material.
Practical Steps
Identify the exact tax issue being considered, such as SDLT, CGT, income tax, or another charge.
Gather the core documents, including contracts, transfer documents, title information, valuations, completion statements, correspondence, photographs, surveys, and any timeline of events.
Check the legislation and any relevant authorities that govern the point in issue.
If the matter turns on property condition or suitability for use, assess the evidence carefully and apply the current high threshold reflected in Amarjeet and Tajinder Mudan v The Commissioners for HMRC [2025] EWCA Civ 799.
Do not assume that an informal exchange is enough for filing or litigation purposes if the adviser has said it is not formal professional advice.
Where the amount at stake is significant, obtain formal written advice from a suitably qualified professional with the full papers.
Conclusion
The legal answer to a tax or property question depends on the facts and the law, not on whether someone was invited to make a voluntary charitable donation or leave a review. That kind of message is separate from the substantive analysis. The real task is to apply the correct legislation and case law to the evidence, and to obtain formal advice where the point is important.
Legal References Used
- Amarjeet and Tajinder Mudan v The Commissioners for HMRC [2025] EWCA Civ 799
This page was last updated on 22 March 2026.
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