TC09585 - [2025] UKFTT 00867 (TC)
First-tier Tribunal (Tax Chamber)

TC09585 - [2025] UKFTT 00867 (TC)

Fecha: 15-Jul-2025

Mrs Campbell’s evidence

Mrs Campbell’s evidence

51.

The evidence of Mrs Campbell was as follows:

(1)

she confirmed that:

(a)

she was disabled and unable to look after her husband on her own. Her own health issues would sometimes flare up and render her incapable of looking after her husband;

(b)

consequently, it had been agreed that the Appellant would be employed as her husband’s carer and would reside in her home. He would stay there every night unless she was available (and able) to provide the necessary care;

(2)

however, the Appellant needed a home of his own to which he could escape when he was not needed to care for her husband and to which he could take her husband for a change of scene and to remain active when her husband’s health permitted it. Consequently, she had always encouraged the Appellant to have his own home and she would not have been keen for the Appellant to live in her home if he no longer needed to look after her husband. That was not to say that she would prevent the Appellant from staying in her home if the Appellant’s financial situation required it but, absent any such financial constraints, she would want him to have his own life in his own home;

(3)

the Appellant had suffered a serious car crash when he was 17 which left him with substantial and potentially life–threatening injuries. During that period, she and her husband had moved into intensive care for a brief period to be with him and to provide care. As a result of that, the relationship between the Appellant and her husband was particularly strong and there were many times when only the Appellant could get through to her husband; and

(4)

the Appellant’s brother could not live alone both because he did not have the financial means to do so and because of his mental health issues.