Mr Paul Favell v Commissioners for Her Majesty's Revenue and Customs
Decision date: 4 August 2010
Neutral citation: [2010] UKFTT 360 (TC)
Overall AI summary confidence: low
Short overview
This short overview is intended to summarise the case, issues and outcome so far as they are supported by the judgment.
AI confidence in this short overview: low
Mr Paul Favell appealed HMRC’s refusal to allow principal private residence and lettings relief for 90 Washington Road, claiming he lived there in 2001. The FTT found he failed to discharge the burden of proof because there was a complete absence of contemporaneous objective documentary evidence and available third‑party records pointed away from his claim. The Tribunal therefore rejected his claim and upheld the CGT assessment. It did not decide whether any short periods of occupation would have amounted to residence.
Ratio decidendi
This summary is intended to identify the ratio decidendi, meaning the legal reasons for deciding and the binding part of the decision.
AI confidence in this ratio decidendi summary: medium
Where available third‑party records (such as council tax, electoral roll and housing benefit) undermine a taxpayer’s claim of residence, the taxpayer must produce objective contemporaneous documentary evidence to discharge the burden of proof that a property was his only or main residence; absent such evidence the claim should be rejected.
Obiter dicta
This summary is intended to identify obiter dicta, meaning observations made by the way that were not necessary to deciding the case and are not binding.
AI confidence in this obiter dicta summary: medium
The Tribunal indicated that, had credible contemporaneous evidence established occupation from January to August 2001, it would have been inclined to treat that occupation as residence for the statutory purpose. The decision also notes (citing Goodwin v Curtis) that whether temporary occupation amounts to residence is a question of fact and degree.