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Neutral Citation: [2025] UKFTT 00595 (TC)
Case Number: TC09535
FIRST-TIER TRIBUNAL
TAX CHAMBER
In public by remote video hearing
Appeal reference: TC/2024/03152
INCOME TAX – income from letting real property – whether taxable on the appellant alone or was her former husband liable to tax on half – held taxable on appellant alone – appeal dismissed
Heard on: 29 April 2025
Judgment date: 29 May 2025
Before
TRIBUNAL JUDGE NIGEL POPPLEWELL
MR SIMON BIRD
Between
ALISON MOSS
Appellant
and
THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS
Respondents
Representation:
For the Appellant: In person
For the Respondents: Mr Kieran Gargan litigator of HM Revenue and Customs’ Solicitor’s Office
DECISION
- Heading
- INTRODUCTION
- THE LAW
- THE EVIDENCE AND THE FACTS
- DISCUSSION
- The evidence shows that this was the case The burden then shifts to the appellant to show that she has been overcharged
- When letting the property she was acting, jointly with her former husband, under the power of attorney
- Our view
- Furthermore, we agree with Mr Gargan that, on the facts, the FHL exclusion also applies
- Conclusions