Coronavirus job retention scheme tribunal decision

I like tax cases. They reveal the human side of the tax legislation.

I read an article recently which indicated that the First-tier Tribunal decision in Fresh Consulting and Support Ltd (TC8606) was the first case on coronavirus job retention scheme (CJRS) payments. So I looked up the case. Having done so I find it a worrying decision for a number of reasons. It involved an appeal against a FA 2008 Sch 36 notice.

My first worry is that it was decided in the absence of the taxpayer. Of course a lot of cases are so decided but I would not expect this to happen without a previous adjournment. The tribunal said: ‘It is the taxpayer’s responsibility to provide the tribunal with a number at which it can be reached.’

‘Unfortunately the appellant had not given a contact phone number in its notice of...