TC09633 - [2025] UKFTT 01096 (TC)

Fecha: 01-Jul-2025

Grounds of appeal

Grounds of appeal

Arguments from the Appellant

15.

The Appellant did not dispute HMRC’s calculations which underpinned the Assessments in the Review Letter (which accordingly we found as a fact to be correct). Rather the essence of the Appellant’s appeal was that:

(1)

They had followed all filing requirements and information requests from HMRC and provided calculations to the best of their ability and knowledge, including during the pandemic, when they and their employees were fighting for their lives;

(2)

All their claims had been made in time;

(3)

Their claims to CV Support Payments were in the spirit of the CJRS;

(4)

HMRC had not followed their charter (under Finance Act 2009);

(5)

HMRC had a duty of care to the Appellant which had not been fulfilled;

(6)

HMRC should have put in place a system at the time CV Support Payments were introduced so that claims that were not in line with the detailed rules were automatically flagged/rejected at the time rather than the system being a retrospective investigation which only started in December 2021 (nearly two years after the claims) and did not finish until nearly two years after that on 25 October 2023;

(7)

HMRC had themselves made mistakes in calculating the Assessments and had been allowed to correct them in the Review Letter, yet similar indulgence had not been extended to the Appellant;

(8)

In performing their investigation of the matter, there had been frequent changes of HMRC caseworker which had caused delays;

(9)

The Appellant had a reasonable expectation that the CV support payments which had been claimed would not be reclaimed in all the circumstances.