CJRS overclaims: Ark Angel Ltd v HMRC [2024] UKFTT 772 (TC) (22 August) is another in the continuing line of cases in which HMRC seek to recover amounts paid out under the CJRS (‘furlough’) scheme. The decision here is highly fact specific but those dealing with disputes about the calculation of the amount of a company’s entitlement will find the analysis of several points of details in the various CJRS direction very helpful particularly the question of when an employee first became eligible (para 21) and the impact of employment with connected companies (para 46). Read the decision.
Wrong advice by HMRC: The taxpayer inG Sewell v HMRC [2024] UKFTT 773 (TC) (22 August) spoke to an HMRC helpline and was told that the static caravan he was constructing on his premises was a new build for VAT purposes and hence was zero rated. The taxpayer was very...
