TC09585 - [2025] UKFTT 00867 (TC)

Case Number: TC09585

Taylor House

Appeal reference: TC/2018/07925

CAPITAL GAINS TAX – taxpayer owning properties but living in his parent’s home and having an employment contract to provide care to his father – claim by the taxpayer to the principal private residence exemption from capital gains tax in respect of each property on the basis that the taxpayer’s parent’s home was job–related accommodation and the taxpayer intended in due course to occupy the relevant property as his only or main residence – concluding that the taxpayer had made good his claim for at least part of the period over which he had owned each property and that, on that basis, the entire gain on three of the properties qualified for the exemption and, although part of the gain on the fourth property did not, that part was within the taxpayer’s annual exemption for the tax year of disposal – consequently, the taxpayer was not liable to capital gains tax in respect of any of the properties and the appeal against the closure notice and discovery assessments (and the related penalties for failure to notify liabilities to tax) would be upheld

Heard on: 1 and 2 July, 2025

Judgment date: 15 July 2025

Before

TRIBUNAL JUDGE TONY BEARE

DR PHEBE MANN

Between

MARK CAMPBELL

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Mr Keith Gordon and Ms Siobhan Duncan, instructed pro bono via Advocate

For the Respondents: Ms Laura Inglis of counsel, instructed by the General Counsel and Solicitor to HM Revenue and Customs

DECISION