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

TC09585 - [2025] UKFTT 00867 (TC)

Fecha: 15-Jul-2025

The medical evidence

The medical evidence

43.

The medical evidence in relation to the Appellant’s father was as follows:

(1)

a letter dated 10 October 2012 from Dr Rhys Davies, a consultant neurologist at the Walton Centre NHS Foundation Trust;

(2)

a second letter from Dr Davies dated 6 February 2013;

(3)

a third letter from Dr Davies dated 23 October 2013;

(4)

a letter dated 2 May 2018 from Senior Nurse Practitioner Tracy Clarke of the North West Boroughs Healthcare NHS Foundation Trust who has been extensively involved with the Appellant’s father’s care from the start of his illness; and

(5)

a letter dated 9 May 2018 from Dr D A Royle of Birchwood Medical Centre.

44.

The key points arising from the medical evidence were as follows:

(1)

the Appellant’s father first displayed symptoms of his illness, which is progressive, in 2007;

(2)

the nature of his illness was confirmed in 2010;

(3)

the Appellant has been employed as his father’s carer since April 2010 as his father refused care from anyone else. According to Nurse Clarke, due to the nature of his illness, “it [was] necessary for [the Appellant’s father] to receive full–time, around–the–clock care. The provision of temporary care and outside carers was initially considered, and [the Appellant’s father] secured a place at Hollins Park, however he did not respond well on arrival and became anxious at the thought of being away from his family. A decision was subsequently taken for the care services to be provided at the family home, and [the Appellant] was employed as [the Appellant’s father’s carer”;

(4)

in order to carry out the required care, it was necessary for the Appellant to live in his parent’s home while that care was provided. The Appellant could not properly perform his caring duties if he lived away from his parent’s home;

(5)

the Appellant’s mother also suffered from medical disabilities, could not always hear when her husband required assistance in the night and, when she could, was often physically unable to help;

(6)

in the months preceding his consultation with Dr Davies on 6 February 2013, the Appellant’s father had had a torrid time, suffering the death of his mother, a boiler fault at home, the death of his cat and an admission to hospital following a seizure; and

(7)

the symptoms had worsened between his visit to Dr Davies on 6 February 2013 and his visit to Dr Davies on 23 October 2013.