The First Tier Tribunal (FTT) has dismissed the appeal by Mark Campbell against tax assessments and a closure notice totalling £67,932.29 and against penalties of £40,469.70 from HMRC ruling that the houses that Campbell sold did generate profit and were subject to CGT.

Campbell responded by stating that one sale was job-related accommodation (JRA) and that he had bought the other properties with the intention of living in them, but events had conspired against him as bad relationships with neighbours and a relationship breakup meant that he had to sell the properties.