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

TC09585 - [2025] UKFTT 00867 (TC)

Fecha: 15-Jul-2025

The photographs

The photographs

48.

We were shown various photographs relating to the four Properties. These included:

(1)

in relation to 10 Woodhouse Close, photographs of the kitchen on 20 December 2010 and 20 March 2011, before and during the renovation of the Property, and photographs of a bedroom and the hall on 10 April 2011 and 2 May 2011, showing the renovated decor;

(2)

in relation to 28 Bramshill Close, undated photographs of the living room, bathroom and kitchen, showing the Appellant with his pets and furniture and red tiles in the kitchen; and

(3)

in relation to 8 Wigshaw Lane, undated photographs showing:

(a)

the level of disrepair at the Property beneath the floors in the kitchen, living room and master bedroom before the Property was renovated;

(b)

the back garden both before and after the renovation; and

(c)

the Appellant and his parents in the Property after it was renovated, several of which included “New Home” cards on the table next to the Appellant.

The witness evidence

Introduction

49.

The witness evidence was provided by:

(1)

the Appellant;

(2)

the Appellant’s mother, Mrs Karen Campbell; and

(3)

Officer Weir.