Other cases that caught our eye 16 June 2023

SEIS: D Hamill v HMRC [2023] UKFTT 451 (TC) (23 May 2023) is another in what is now becoming a long line of cases relating to the various coronavirus support measures. The taxpayer a litigant in person had applied for and received a payment under the SEIS scheme for the self-employed. The taxpayer had not traded in 2019/20 and had been in receipt of universal credit since November 2018. HMRC issued as assessment to reclaim the payments made on the basis that the taxpayer was no longer trading. The taxpayer argued that no eligibility criteria had been evident that would have precluded him from receiving the payments and that he had informed HMRC in 2018 that he had ceased trading. Dismissing the appeal the FTT held that the taxpayer had been mistaken in a number of his assumptions that led to him claiming the support payments ...