TC09606 - [2025] UKFTT 00958 (TC)

With the consent of the parties, the form of the hearing was V (video) via Teams. A face to face hearing was not held because a remote hearing was appropriate.

The documents to which we were referred are a bundle of 440 pages. Skeleton arguments from both parties were also provided.

Prior notice of the hearing had been published on the gov.uk website, with information about how representatives of the media or members of the public could apply to join the hearing remotely in order to observe the proceedings. As such, the hearing was held in public.

This was an appeal against three income tax assessments raised in relation to claims under the coronavirus job retention scheme (CJRS).