TC09644 ****** - [2025] UKFTT 01121 (TC)

Fecha: 25-Jul-2025

The Hearing and Evidence

The Hearing and Evidence

We have considered an authorities bundle of 112 pages and a hearing bundle of 239 pages in addition to the following that were handed up during the hearing:

(1)

the case management directions issued in this appeal, dated 30 August 2024;

(2)

approval of planning permission for the wind turbine, dated 6 November 2013;

(3)

a letter from Mallon & Mallon (“M&M”), solicitors, to HMRC dated 6 June 2019;

(4)

a copy of the original notice of appeal with attachments (88 pages) including the following medical reports:

(a)

report of Dr Richard Bunn, a Consultant Forensic Psychiatrist, dated 15 December 2016 based on an examination on 6 December 2016 (“RB1”);

(b)

addendum report of Dr Richard Bunn, dated December 2017, based on an examination on 19 October 2017 (“RB2”);

(c)

report of Dr Christopher Kelly, a Consultant Psychiatrist, for the Public Prosecution Service, based on an examination on 19 January 2017 and papers including GP records (“CK”);

(d)

note from PO’s GP, dated 27 April 2016; and

(e)

medical report and declaration from PO’s GP, the declaration being dated 5 June 2016;

(5)

a legible copy of the land registration document found at page 204 of the hearing bundle, the version in the bundle being illegible;

(6)

copies of the photographs annexed to this decision, less high definition ones appearing in the bundle;

(7)

an authorities bundle prepared by the appellant containing R v Pritchard (1836) 7 C & P 303 (“Pritchard”) and s 4 of the Mental Capacity Act (Northern Ireland) 2016;

(8)

regulations 1, 44A and 44B of the Landfill Tax Regulations 1996 (SI 1996/1527); and

(9)

Schedule 12 to the Finance Act 2018.

In addition we had the benefit of skeleton arguments, notes on evidence, chronologies and written closings from both parties.

10.

We heard live witness testimony in the following order:

(1)

Mr John Young, a surveyor;

(2)

the appellant’s daughter CD, who is also his controller;

(3)

Officer Gareth Blair, of the Northern Ireland Environment Agency (“NIEA”); and

(4)

Officer Catherine Moore, of HMRC.

11.

We make the following general findings in relation to the witnesses’ testimony.