TC09642 - [2025] UKFTT 01116 (TC)

Fecha: 30-Abr-2025

Heading

Neutral Citation: [2025] UKFTT 01116 (TC)

Case Number: TC09642

FIRST-TIER TRIBUNAL

TAX CHAMBER

[By remote video/telephone hearing]

Appeal reference: TC/2022/13939

Income Tax – Coronavirus Job Retention Scheme – fixed rate or non fixed rate employees – reference salary

Heard on: 30 April 2025

Judgment date: 19 September 2025

Before

TRIBUNAL JUDGE MCGREGOR

REBECCA NEWNS

Between

COMPLETE SOLUTIONS EUROPE LIMITED

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Mr David Gullick, Director of Complete Solutions Europe Limited

For the Respondents: Miss Louise Hartstill litigator of HM Revenue and Customs’ Solicitor’s Office

DECISION