MARK CAMPBELL v HMRC [2025] UKFTT 00867 (TC)
17th July 2025
First-tier Tribunal (FTT) success for Keith Gordon and Siobhan Duncan.
This case involved an appeal, with a complex legal and personal history, against HMRC's tax assessments and penalties related to capital gains tax (CGT) on four properties owned by the Appellant and sold between 2012 and 2016.
The FTT initially ruled against Appellant, denying the CGT exemption and upholding penalties for deliberate failure to notify. When appealed to the Upper Tribunal (UT), the UT found errors in the FTT's reasoning and remitted the case for reconsideration. The UT also ordered a pro bono costs award (against HMRC) of £55,000 to the Access to Justice Foundation.
The reconstituted FTT upheld the appeal. It determined the Appellant had successfully claimed the main residence relief exemption from CGT on the basis that he lived in job-related accommodation (his parents' home) while caring for his father and intended to occupy the properties as his main residence. Three properties were fully exempt from CGT, and the fourth property's taxable gain fell within the annual CGT exemption limit. He was therefore not liable for CGT or penalties
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