Coronavirus Job Retention Scheme – clawback of payments – payments made in respect of employees whose employment had commenced before 19 March 2020, but where the first RTI return to include information about them post-dated 19 March 2020 – whether payments to those employees represented ‘qualifying costs’ for the purposes of the Coronavirus Act 2020 Functions of HMRC (Coronavirus Job Retention Scheme) Direction of 15 April 2020, as amended by subsequent directions made on 20 May 2020 and 25 June 2020.
Citations:
[2022] UKFTT 220 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 20 August 2022; Ref: scu.679633
