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

The appellant struggles to read (RB1 at [3.3]). In those circumstances it is perhaps unsurprising that the administration of running the farm was undertaken by the appellant’s wife and more recently by his daughter:

“Regarding the running of the farm the administrative capacity was undertaken by his wife and more recently by his daughter. He told me ‘I never started and never did it.’ He told me he had difficulty reading forms. Following his wife’s death he ‘has lost interest’ in the farm resulting in it being let out.”: RB1 §3.6

It is thus clear that PO was not active in the farm following his wife’s death in 2008. The effect of his wife’s death is also evidenced by the GP letter of 27 April 2016 which states, after considering various physical ailments:

“[PO] unfortunately was bereaved of his wife in recent years. She was a great support. He has suffered anxiety and withdrawal consequently. Due to the effects of his medical problems [PO] is disabled and restricted. Having assessed [PO] and taken account of his complaint and medical history I feel that his condition is such that he is unable for medical reasons to attend court on 9th May 2016.”

The GP report of 5 June 2016 states:

“[PO]’s late wife [M] was also a patient of our practice... She sadly died in recent years due to a distressing respiratory condition associated with a congenital condition also affecting other members of the family. She was a strong support for [PO] particularly with regard to his health but also to managing his administrative issues and providing support to the family members affected by the congenital condition. Her loss had a deep effect on [PO] and the whole family and he has suffered from depression and anxiety since that time. He has suffered stress associated with his own health, worries regarding the family members and his farm business and has had challenges in coping with it all.”

However, a limitation of these GP reports is that PO did not disclose his mental health when he went to see his GP. Dr Bunn’s report states:

“GP notes record that he was commenced on the antidepressant Fluoxetine in summer 2016. His family recognized that he was ‘not right/ They had been ‘at him’ for quite a while to see his GP but if he did attend his GP he did not disclose his difficulties. Despite the medication ‘there is no significant improvement.’ He could not tell me if the dose was increased.”: RB1 §5.2

The trigger for PO’s present mental illness was the death of his wife. Dr Bunn stated:

“On examination of [PO] and review of notes and records he has previously suffered from a depressive illness of sufficient severity to warrant his admission to hospital for psychiatric treatment in the late 1980’s. In my opinion there has been a recurrence of his depression following the death of his wife with similar somatic (physical) symptoms.” : RB1 §11.1

While PO started receiving medication in summer 2016, we infer his mental health difficulties began significantly earlier.

“[PO] described himself as a family man who worked hard. Following his wife’s death eight years ago he has become increasingly withdrawn and has no interest. He finds it hard to get out of the house. He has lost interest in life. He would not disclose any problems or difficulties to family.”: RB1 §8.1

HMRC rely on the following passage from Dr Kelly’s report:

“When I spoke with his daughter she relates that the beginning of his recent difficulties to the death of his wife in 2008. She describes that he became more withdrawn from then but has not been himself for the last one and a half years and getting worse particularly so in the last few months. He has come to live with her. Before that he was not washing, not dressing and not eating properly. He would also disappear for periods which concerned them. He has poor interest at the present time. Since he has come to live with his daughter he is eating better but requires prompting. He still attends with Dr Brazil and has a CPN and has been involved with the Home Treatment Team with a period of contact over four weeks. She describes there has been a marked change in his memory for the worse.”: CK §7.4

HMRC suggest that it is only since mid-2015 that PO “was not himself” and only particularly so “in the last few months”. However this is to take the passage out of context. The two preceding paragraphs discuss an acute and utter lack of comprehension. PO was “unable to remember a short phrase”. He also scored 0 out of 12 on the Information/Orientation section of the CAPE survey: in which he was unable to say who the Queen was or identify the colour of the Union Jack flag. Further, as already noted by Dr Bunn, PO would “not disclose any problems or difficulties to family”: RB1 §8.1.

Similarly, we note that the report of Dr Bunn states:

“She reported a gradual decline in his general functioning and that he has been struggling to remember things. She told me he is due a CT scan of brain. She opined that her father lost interest in life following the death of her mother and that although there had been a decline it did not become apparent until this summer.” : RB1 §9.4

Here “this summer” refers to summer 2016. However, this should again be contextualised by reference to the immediately previous discussion of PO “contemplating suicide”. We note also that Dr Bunn’s report quotes from Dr Bindal’s report (which we were not provided with) stating:

“Letter from Dr K Bindal, Consultant Psychiatrist. Dr Bindal records ‘[PO] gives a history of mental health problems for the past twenty years which has been getting worse recently. He feels very down in the dumps and has no self-esteem and no self-confidence.”: RB1 §10

HMRC suggested in oral submissions that recently must mean in the last year or so. We disagree. It should be contextualised by reference to the reference to “past twenty years” and so could plausibly include the period back to 2013/14.

We note also that Dr Bunn reviewed PO’s GP records. These record depression screening in March 2007, November 2008, January 2010 and September 2011. It is, however, unclear what the results of those screenings were.

In CD’s evidence she stated that her father had mental-health difficulties for a long time, as long as she could remember. He had been admitted to a mental-health hospital in the 1980s. He received disability living allowance at the higher rate since 1986. When asked about his mental-health around 2013/14, she said it was poor and he engaged in childlike behaviour needing her to help and assist him. For the previous 20 years her father had not understood documents. Therefore she had completed documents for him including accounts and tax returns. She had been signing documents for her father since 2008, when her mother died. Viewed against the evidence as a whole we consider that this is consistent with the overall medical evidence as a whole and we accept this account.