First-tier Tribunal (Tax Chamber) TC09552 - [2025] UKFTT 00704 (TC) Fecha: 02-Jun-2025 The Enquiry The Enquiry22.On 2 March 2022, Officer Cummins wrote to the appellant opening a compliance check to ensure that the claims for the Employees had met the eligibility conditions. The information requested was in five sections, the second of which read: Heading Introduction The Facts Amy Amelia Anthony The Enquiry “ Employee information Conclusions