Calculating CJRS payments: We have seen a number of cases recently concerning the furlough (CJRS) scheme. Most of these have been about whether an employee meets the eligibility requirements. Ark Angel Ltd v HMRC [2023] UKFTT 705 (TC) (4 August 2023) by contrast is about the calculation of the support payment. The facts here are confusing and clearly HMRC harboured suspicions about what actually went on but the key point was whether or not the individuals (husband and wife who were owner-managers) were fixed salary or variable salary employees – the difference has a significant impact on the way that the calculations are to be done. The details will be of interest to all advising on HMRC enquiries into the CJRS claims. Read the decision.
SDLT and mixed use: T Kozlowski v HMRC [2023] UKFTT 711 (TC) (8 August 2023) is another dispute about whether a property had mixed...
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Calculating CJRS payments: We have seen a number of cases recently concerning the furlough (CJRS) scheme. Most of these have been about whether an employee meets the eligibility requirements. Ark Angel Ltd v HMRC [2023] UKFTT 705 (TC) (4 August 2023) by contrast is about the calculation of the support payment. The facts here are confusing and clearly HMRC harboured suspicions about what actually went on but the key point was whether or not the individuals (husband and wife who were owner-managers) were fixed salary or variable salary employees – the difference has a significant impact on the way that the calculations are to be done. The details will be of interest to all advising on HMRC enquiries into the CJRS claims. Read the decision.
SDLT and mixed use: T Kozlowski v HMRC [2023] UKFTT 711 (TC) (8 August 2023) is another dispute about whether a property had mixed...
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