TC09585 - [2025] UKFTT 00867 (TC)

The UT did not say much in the UT Decision about how to approach the second question in relation to this issue apart from noting in paragraph [82] that the medical evidence in relation to the Appellant’s father was directly relevant to it.

We have already addressed this question in making the finding of fact set out in paragraphs 69 to 76 above. In our view, taking into account the evidence as a whole and the medical evidence in particular, it was necessary for the Appellant to live in his parent’s home in order to perform his duties under the employment contract. The mere fact that, for some of the time, he was able to live elsewhere and to perform some of those duties whilst doing so did not mean that he could perform all of his duties under the employment contract whilst living elsewhere. As long as it was necessary for the Appellant to live in his parent’s home in order to carry out some of the duties of his employment – which is what we have found to be a fact – then that is sufficient to satisfy this test.