TC09585 - [2025] UKFTT 00867 (TC)

Fecha: 15-Jul-2025

Introduction to the issues

Introduction to the issues

29.

This decision relates to the matters which the UT directed should be remitted to a differently–constituted FTT. It follows an oral hearing at which the parties were able to provide additional evidence on those matters and make further submissions.

30.

It can be seen that the matters remitted to us fall into two distinct categories as follows:

(1)

matters relating to the availability of the principal private residence exemption from CGT based on the existence of JRA (“Issue One”); and

(2)

matters relating to the Penalties (“Issue Two”).

31.

We will deal with each of those two issues in turn and in the following format:

(1)

first, the legislation applicable to the issue in question;

(2)

secondly, the terms on which the issue in question has been remitted to us by the UT;

(3)

thirdly, the findings of primary fact (but not inferences drawn from those primary facts) made by the FTT in the FTT Decision in relation to the issue in question;

(4)

fourthly, the evidence provided to us at the remitted hearing in relation to the issue in question;

(5)

fifthly, our findings of primary fact (and the inferences which we have drawn from those findings of primary fact and the findings of primary fact made by the FTT in the FTT Decision) in relation to the issue in question, based on that evidence; and

(6)

finally, our conclusions in relation to the issue in question, in the light of the law as expressed by the UT in the UT Decision and on the basis of:

(a)

the findings of primary fact (although not inferences drawn from those primary facts) made by the FTT in the FTT Decision; and

(b)

our findings of primary fact and the inferences which we have drawn from those findings of primary fact and the findings of primary fact made by the FTT in the FTT Decision.