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Decision Number: TC 08823
Appellant: GLO-BALL GROUP LIMITED
Respondent: Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Nigel POPPLEWELL
Date Of Decision: 22/05/2023
Main Category: PROCEDURE
Main Subcategory: Other
Notes: INCOME TAX - Coronavirus Job Retention Scheme – assessments under paragraph 9 Schedule 16 FA 2020 – appellant’s director making posts on social media – whether “work” for the purposes of being a “furloughed employee” – held yes – assessments upheld – appeal dismissed
Decision(s) to Download: TC 08823.pdf TC 08823.pdf