TC09633 - [2025] UKFTT 01096 (TC)

Fecha: 01-Jul-2025

Points at Issue

Points at Issue

10.

The issues before the tribunal were:

(1)

Whether the Assessments are correct, competent and in time; and

(2)

Whether the Appellant satisfied the conditions of the Coronavirus Direction. This requires determination as to whether paragraphs 5, 7 and 8 are satisfied, which set out requirements the Appellant needed to fulfil to claim for CV Support Payments.

11.

HMRC did not challenge the Appellant's eligibility as a qualifying employer.

Heading
Introduction
Summary
Background and findings of fact
Points at Issue
Burden of Proof
Grounds of appeal
Arguments from HMRC
Legal Background to CV Support Payments
Conclusions