“FIRST-TIER TRIBUNAL TAX CHAMBER Taylor House, London Heard On: 24th March 2025Judgment Date: 17 July 2025 B e f o r e :”
You're reading the free summary of Citycom Systems Ltd v Revenue and Customs (INCOME TAX - assessments - Coronavirus Job Retention Scheme support payments - Coronavirus Direction 15 April 2020 - para 9 of schedule 16 to the Finance Act 2020 - sections 34 and 36 Taxes Management Act 1970 - whether payments claimed were excessive). Create a free account to unlock the full reasoning, the cited authorities and the verbatim judgment — plus structured briefs for 412,000+ UK judgments.
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