TC09605 - [2025] UKFTT 00957 (TC)

Case Number: TC09605

By remote video hearing

Appeal reference: TC/2024/02208

CORONAVIRUS SUPORT PAYMENTS-whether employees were “eligible employees”-whether Appellant entitled to claim payments-whether assessments to recover payments valid-reliance on third party payroll company which failed to submit RTI returns

Judgment date: 7 August 2025

Before

TRIBUNAL JUDGE MARILYN MCKEEVER

MISS HANNAH DEIGHTON

Between

GLOBAL CONSULTAX LTD

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

The Appellant did not attend and was not represented.

For the Respondents: Miss Hannah Mulholland, litigator of HM Revenue and Customs’ Solicitor’s Office.

DECISION