TC09585 - [2025] UKFTT 00867 (TC)

Fecha: 15-Jul-2025

The Appellant’s intention to occupy

The Appellant’s intention to occupy

77.

Relevant finding – we find that, when the Appellant acquired each Property, his intention was that in due course he would occupy the relevant Property as his only or main residence and that that intention continued:

(1)

in the case of 10 Woodhouse Close, until the factors described in paragraph 50(8) above led the Appellant to decide that he no longer wished the Property to be his only or main residence;

(2)

in the case of 28 Bramshill Close, until 2 Bramshill Close was placed on the market and the Appellant became aware that it was available to purchase;

(3)

in the case of 2 Bramshill Close, until the date when the Appellant decided to place the Property on the market because he was unable to sell 28 Bramshill Close; and

(4)

in the case of 8 Wigshaw Lane, until the date when the Appellant decided to place the Property on the market because of his dispute with the next–door neighbour.

78.

Reasons – we have reached the above conclusions only on balance because we recognise that the Appellant acquired and disposed of the four Properties over a relatively short period and this inevitably raises the presumption that the Appellant:

(1)

was simply engaging in property speculation; and

(2)

had no intention of living in any of the Properties but merely wished to profit from acquiring and disposing of them.

However, based on the evidence presented to us and our views on the reliability of the Appellant and Mrs Campbell as witnesses, we are satisfied that that was not the case.