“Upper Tribunal (Tax and Chancery Chamber) Hearing venue: The Rolls BuildingLondon EC4A 1NL Heard On: 21 May 2025 B e f o r e :”
You're reading the free summary of Revenue and Customs v Gunnarsson (INCOME TAX - FTT erred in deciding Respondent was entitled to coronavirus support payments pursuant to the Self-Employment Income Support Scheme "SEISS" - Respondent was not a qualifying person at the relevant time because he was not self-employed but a director or employee of a limited company which was trading). 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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