TC09569 - [2025] UKFTT 00821 (TC)

Case Number:TC09569

By remote video hearing

Appeal reference: TC/2023/08602

Coronavirus Job Retention Scheme – clawback of payments – payments made in respect of two employees where the information in the RTI FPS lodged on 19 March 2020 was purportedly incorrect – whether that information was the basis for the reference salary for the purposes of the Coronavirus Act 2020 and Functions of HMRC (Coronavirus Job Retention Scheme) Direction of 15 April 2020 as amended by subsequent Directions – yes – whether appellant entitled to rely on public law arguments – no

Judgment date: 4 July 2025

Before

TRIBUNAL JUDGE ANNE SCOTT

MEMBER HANNAH DEIGHTON

Between

RUBY FLOORING LIMITED

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Robert Mitchell, Albasas

For the Respondents: Lucy Lawrence, Litigator of HM Revenue and Customs' Solicitor's Office

DECISION