Flooring Limited v The Commissioners for HMRC
| Judge | ANN CHRISTIAN |
| Judgment Date | 09 May 2025 |
| Neutral Citation | [2025] UKFTT 526 (TC) |
| Year | 2025 |
| Court | First-tier Tribunal (Tax Chamber) |
| Counsel | For |
| Date | 09 May 2025 |
Neutral Citation: [2025] UKFTT 00526 (TC)
Case Number: TC09516
FIRST-TIER TRIBUNAL
TAX CHAMBER
By remote video hearing
Appeal reference: TC/2023/08106
Coronavirus Job Retention Scheme (CJRS) – appeal against assessment under Schedule 16
Finance Act 2020 – RTI return - reference salary - appeal dismissed
Heard on: 10 February 2025
Judgment date: 9 May 2025
Before
TRIBUNAL JUDGE SUSAN TURNER
ANN CHRISTIAN
Between
KNR FLOORING LIMITED
Appellant
and
THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS
Respondents
Representation:
For the Appellant:Robert Mitchell, accountant
For the Respondents: Lucy Lawrence litigator of HM Revenue and Customs’ Solicitor’s
Office
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