Taxpayer fell between two schemes

The taxpayer had been a self-employed beauty therapist until February 2019 and then she incorporated her business. 

During the pandemic she made claims under the self-employed income support scheme (SEISS). HMRC raised assessments on the basis that she had no entitlement under the SEISS as she was not self-employed. She appealed against these. 

She accepted that she did not qualify but argued that her company would have been able to make a claim under the coronavirus job retention scheme (CJRS) for amounts greater than she had received under the SEISS and therefore it would be unfair for HMRC to assess her because she had made a claim under the wrong scheme.

The tribunal was concerned that her argument raised issues of public law which she was not able to deal with.”

The First-tier Tribunal was concerned that her argument raised issues of public law which she was not able to deal with...