ARK ANGEL LTD v Revenue & Customs (Coronavirus Job Retention Scheme - whether new employment arrangements shams or otherwise to be disregarded entirely) [2023] UKFTT 705 (TC) (04 August 2023)

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You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> ARK ANGEL LTD v Revenue & Customs (Coronavirus Job Retention Scheme - whether new employment arrangements shams or otherwise to be disregarded entirely) [2023] UKFTT 705 (TC) (04 August 2023)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08896.html
Cite as: [2023] UKFTT 705 (TC)

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Decision Number:	TC 08896
Appellant:	ARK ANGEL LTD
Respondent:	His Majesty's Revenue & Customs
Chairmen / Special Commissioners:	MARK BALDWIN
Date Of Decision:	04/08/2023
Main Category:	PROCEDURE
Main Subcategory:	Other
Notes:	Coronavirus Job Retention Scheme - whether new employment arrangements shams or otherwise to be disregarded entirely - no - whether employees were fixed rate employees within paragraph 7.6 of the Schedule to the CJRS Directions - no - whether CJRS claims contrary to the exceptional purpose of the CJRS - no

PDF Copy: [2023] UKFTT 705 (TC)

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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08896.html

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	First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> ARK ANGEL LTD v Revenue & Customs (Coronavirus Job Retention Scheme - whether new employment arrangements shams or otherwise to be disregarded entirely) [2023] UKFTT 705 (TC) (04 August 2023) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08896.html Cite as: [2023] UKFTT 705 (TC)