Tax

Sinter Site Services Ltd v ommissioners for His Majesty's Revenue and Customs (INCOME TAX - Coronavirus Job Retention Scheme - assessments under para. 9 Schedule 16 FA 2020 - claims for support payments based on future agreed earnings which were never paid rather than using the look back or averaging methods permitted by para. 7.2 of the relevant Coronavirus Direction)

[2024] UKFTT TC TC09343First-tier Tribunal (Tax)2024

“FIRST-TIER TRIBUNALTAX CHAMBER In public by remote video hearing Heard On: 17 October 2024Judgment Date: 31 October 2024 B e f o r e :”

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