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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> ARK ANGEL LTD v Revenue & Customs (Coronavirus Job Retention Scheme - whether new employment arrangements shams or otherwise to be disregarded entirely) [2023] UKFTT 705 (TC) (04 August 2023)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08896.html
Cite as: [2023] UKFTT 705 (TC)
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| Decision Number: | TC 08896 |
| Appellant: | ARK ANGEL LTD |
| Respondent: | His Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
MARK BALDWIN |
| Date Of Decision: | 04/08/2023 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | Coronavirus Job Retention Scheme - whether new employment arrangements shams or otherwise to be disregarded entirely - no - whether employees were fixed rate employees within paragraph 7.6 of the Schedule to the CJRS Directions - no - whether CJRS claims contrary to the exceptional purpose of the CJRS - no |