![TC09585 - [2025] UKFTT 00867 (TC)](https://backend.juristeca.com/files/emisores/logo_7HSuEAV.png){kind=logo}
The reconsideration shall be on the basis of the findings of primary fact made in the
The reconsideration shall be on the basis of the findings of primary fact made in the
Decision, although not inferences drawn from primary fact. Each party has permission to
adduce further evidence.”
However, following the remittance on those terms, the Respondents accepted, in their re–amended statement of case issued on 26 February 2025 (the “SOC”), that the Appellant might not have acted deliberately in failing to notify and therefore no longer sought to defend the Penalties on that basis. Observing that they had no power to amend the Penalties of their own volition – because paragraph 16 of Schedule 41, taken together with Section 30A(4) of the TMA, limited the circumstances in which a penalty assessment could be amended – they instead invited us to vary the quantum of the Penalties pursuant to our powers under paragraph 19(2) of Schedule 41 to those appropriate for a failure to notify which is not deliberate.
It follows that the direction in paragraph (d) above is no longer a live issue in the appeal and we need merely address the issue raised by the direction in paragraph (e) above.
- Heading
- Introduction
- The FTT Decision
- The UT Decision
- Introduction to the issues
- issue one – the principal private residence exemption
- The legislation
- dwelling–house as his only or main residence
- where the accommodation is provided for the better performance of the duties of the employment, and it is one of the
- No part of a gain to which section 222 applies shall be a chargeable gain if the dwelling–house or part of a dwelling–house has been the individual's
- “The application of section 222(8) is to be determined by the FTT in relation to all four
- The reconsideration shall be on the basis of the findings of primary fact made in the
- Findings of fact in the FTT Decision
- The documentary evidence
- The medical evidence
- The contract of employment
- The Appellant’s email
- The photographs
- The Appellant’s evidence
- Mrs Campbell’s evidence
- Officer Weir’s evidence
- Our impression of the witnesses
- Our findings of fact
- we have reached the following relevant findings of fact for the purposes of this decision
- Was it necessary for the Appellant to stay in his parent’s home in order to provide care to his father
- The Appellant’s intention to occupy
- Concluding comments in relation to our findings of fact
- Discussion
- By reason of employment
- “There are many decisions on the meaning of “by reason of employment” including in particular Wicks v Firth 56 TC 318. In John Charman v HMRC [2021] EWCA Civ 1804 (“ Charman ”) the Court of Appeal sai
- There was little, if any, dispute between the parties as to the correct test to be applied to determine whether an interest is acquired “by reason of” employment. It is not necessary for HMRC to show
- In Charman , The Court of Appeal emphasised that the FTT’s evaluation of this issue can only be challenged on appeal on limited grounds, at [46]
- There are numerous other authorities to the same effect On 25 October 2023, the Supreme Court released its decision in HMRC v Vermilion
- “If one approaches the question by asking, as suggested by Oliver LJ in Wicks v Firth , what it was that enabled Mr Campbell to enjoy the ability to reside in the family home, we do consider that the
- Necessary for the performance of the duties of the employment
- The Intention Condition
- Conclusion
- issue two – the penalties
- The legislation
- The terms of the remittance
- “ We instruct the FTT to determine, by way of oral hearing (either in person or remote)
- The reconsideration shall be on the basis of the findings of primary fact made in the
- Findings of fact in the FTT Decision
- The evidence
- The correspondence
- The explanation of the Penalties
- The witness evidence
- Our findings of fact
- Discussion
- Reasonable excuse
- – see the UT decision in Perrin v The Commissioners for Her Majesty’s Revenue and Customs [2018] UKUT 156 (TCC) (“ Perrin ”) at paragraphs [81] to [83]
- Special circumstances
- Conclusions