![TC09535 - [2025] UKFTT 00595 (TC)](https://backend.juristeca.com/files/emisores/logo_7HSuEAV.png){kind=logo}
When letting the property she was acting, jointly with her former husband, under the power of attorney
When letting the property she was acting, jointly with her former husband, under the power of attorney.
It is clear from the solicitor’s letter dated 18 February 2019 that her former husband knew that the property was being let out.
He clearly benefited from the income received from the property as it was used to discharge debts for which he was jointly liable, for example mortgage repayments to Handelsbanken, repayments of the solar panel loan, debts to other creditors, and payments for the benefit of their son for whom he clearly had both a financial and emotional responsibility.
As a result, she should be liable to tax on only one half of the income received from the property.
- 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